W 7A Form PDF Details

Embarking on the journey of adoption is a transformative experience that encompasses not only the emotional facets of welcoming a new family member but also the intricate legalities involved in the process. One pivotal aspect that prospective adoptive parents in the United States must navigate is dealing with the Internal Revenue Service (IRS) for tax-related matters concerning their adoptive child. This is where Form W-7A enters the picture, a crucial document designed by the Department of the Treasury and the IRS to assist in this process. Specifically, Form W-7A, officially known as the Application for Taxpayer Identification Number for Pending U.S. Adoptions, plays a vital role for families engaging in the adoption process of a U.S. citizen or resident alien child who, for a variety of reasons, cannot yet be assigned a social security number (SSN). This form enables adoptive parents to obtain an adoption taxpayer identification number (ATIN), allowing them to claim tax benefits such as dependency exemptions, child tax credits, and adoption credits while the adoption is being finalized. The ATIN itself is a temporary measure, valid for two years with the possibility of extension if the adoption is not finalized within this period. However, it's important to note that certain conditions must be met to be eligible for an ATIN, including the inability to obtain an SSN for the child in time for filing a tax return and verifying that the child does not qualify for an ITIN due to not being a U.S. citizen or resident alien.

QuestionAnswer
Form NameW 7A Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesirs form w 7a, form w 7a, w 7a, W-7A

Form Preview Example

Form W-7A (Rev. October 2011)

Department of the Treasury Internal Revenue Service

Application for Taxpayer Identification Number

for Pending U.S. Adoptions

See instructions.

OMB No. 1545-0074

Note. Do not file this form if you are eligible to obtain a U.S. social security number (SSN) for your adoptive child.

1 Adoptive parent(s) information

(see instructions)

2 Adoptive parent(s) address

(see instructions)

3 Child’s name:

As it will appear

on your tax return

 

Birth name if different and known . .

4 Child’s birth information

5 Placement agency information

Sign

Here

Keep a copy of this form for your records.

1a

Parent’s last name

First name

Social security number

 

 

 

 

1b

Parent’s last name

First name

Social security number

 

 

 

 

Street address, apartment number, or rural route number. If you have a P.O. box, see the instructions.

City or town, state, and ZIP code

3a Last name

 

First name

Middle name

 

 

 

 

 

3b Last name

 

First name

Middle name

 

 

 

 

 

Date of birth (month, day, year)

Female

Place of birth (city or town, and state) (If foreign address, see instructions)

 

 

 

 

 

Male

 

 

 

Name

 

Address

 

Date child

 

 

 

 

was placed

 

 

 

 

with adoptive

 

 

 

 

parents

 

 

 

 

 

Note. Be sure to attach the required documentation to Form W-7A. See instructions.

Under penalties of perjury, I declare that I have examined this application, including accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Signature of parent

Date (month, day, year)

Daytime phone number

 

 

Signature of parent

Date (month, day, year)

Daytime phone number

 

 

General Instructions

Future developments. The IRS has created a page on IRS.gov for information about Form W-7A, at www.irs.gov/w7a. Information about any future developments affecting Form W-7A (such as legislation enacted after we release it) will be posted on that page.

However, you cannot use an ATIN to claim the earned income credit (EIC). When the adoption is final and the child has an SSN, you can file an amended return for an earlier year if you could have claimed the EIC in the earlier year except for the fact that the child did not have an SSN. Use Form 1040X, Amended U.S. Individual Income Tax Return, and Schedule EIC, Earned Income Credit.

Purpose of Form

Use Form W-7A to apply for an Internal Revenue Service (IRS) adoption taxpayer identification number (ATIN) for a child who is placed in your home for purposes of legal adoption. However, do not use Form W-7A if you will be able to obtain a social security number (SSN) for the child in time to file your tax return. Also, do not use Form W-7A if the child is not a U.S. citizen or resident alien. Use Form W-7 instead.

What Is an ATIN

An ATIN is a temporary nine-digit number issued by the IRS to individuals who are in the process of legally adopting a U.S. citizen or resident alien child but who cannot get an SSN for that child in time to file their tax return.

You may be able to use an ATIN on your tax return to take the following tax benefits based on the child.

Dependency exemption. See Pub. 501, Exemptions, Standard Deduction, and Filing Information.

Credit for child and dependent care expenses. See Pub. 503, Child and Dependent Care Expenses.

Adoption credit. See the Instructions for Form 8839, Qualified Adoption Expenses.

Child tax credit. See Pub. 972, Child Tax Credit.

How Long Can You Use an ATIN

An ATIN issued to you for your adoptive child will expire 2 years from the date it is issued. You will receive a notice from the IRS 3 months before the expiration date to remind you that the ATIN will expire. The notice will explain how you can apply for an extension if the adoption will not be final by the expiration date.

After the adoption is final, do not continue using the ATIN. Instead, you must use an SSN. To apply for an SSN for the child, fill in Form SS-5, Application for a Social Security Card, and return it, with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at www.socialsecurity.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs.

Application for SSN denied. If the SSA denies your application for an SSN, contact the IRS to request an extension or reactivation of the ATIN. When you request the extension or reactivation of the ATIN, include the SSA’s denial letter or an explanation with your correspondence.

For Privacy Act and Paperwork Reduction Act Notice, see back of form.

Cat. No. 24309E

Form W-7A (Rev. 10-2011)

Form W-7A (Rev. 10-2011)

Page 2

 

 

Who Must File

File Form W-7A if all of the following apply.

• You have a child living with you who was placed in your home for legal adoption by an authorized placement agency.

• You cannot obtain the child’s existing SSN even though you have made a reasonable attempt to obtain it from the birth parents, the placement agency, and other persons.

• You cannot obtain an SSN for the child from the SSA because, for example, the adoption is not final.

• You are eligible to claim the child as a dependent on your tax return.

!

Do not file Form W-7A if the child is not a U.S. citizen

or resident alien. Instead, apply for an ITIN using Form

W-7, Application for IRS Individual Taxpayer

CAUTION

Identification Number.

 

How To File

You must complete Form W-7A at least 4 to 8 weeks before you will need an ATIN. Sign and date the application and mail it to the address under Where To File, below. Be sure to include the required attachments (see What To Include With Form W-7A, next).

What To Include With Form W-7A

You must attach signed and dated documentation to Form W-7A to prove that the child was placed with you for legal adoption (not for foster care) by an authorized placement agency.

In general, one of the following documents will satisfy this requirement.

A copy of the placement agreement entered into between you and an authorized placement agency.

A copy of the document signed by a hospital official authorizing the release of a newborn child from the hospital to you for legal adoption.

A copy of the court order or other court document ordering or approving the placement of a child with you for legal adoption.

An affidavit signed by the adoption attorney or government official who placed the child with you for legal adoption pursuant to state law.

Foreign adoptions. In addition, if you adopt a foreign child with U.S. citizenship or resident alien status, include with your Form W-7A a copy of your child’s:

Permanent resident card (green card),

Certificate of Citizenship, or

Passport with “I-551” stamp.

If the adoption of the foreign child is final, but you are unable to get an SSN for your child, see Application for SSN denied.

Where To File

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0066

When To Expect the ATIN

It usually takes 4-8 weeks to get an ATIN. You can check on the status of your application if it has been at least 8 weeks from the date you filed the application by calling 512-460-7898. This is not a toll-free number. Be sure to have a copy of your Form W-7A available when you call.

Specific Instructions

Complete all lines on the form. Enter N/A (not applicable) on the lines that do not apply.

Line 1. Enter your name and SSN on line 1a. If you and another person are adopting the child, enter the other person’s name and SSN on line 1b. If you are married filing jointly, be sure to enter the names and SSNs in the order shown on your tax return.

Name change. If you changed your name after you filed your last tax return because of marriage, divorce, or some other reason, be sure to report this to your local Social Security Administration office before filing your Form W-7A. This will prevent delays in processing your ATIN request.

Line 2. Enter the address where you and the child live.

Enter your post office box number only if your post office does not deliver mail to your home.

Address change. If you changed your mailing address after you filed your last tax return, you should use Form 8822, Change of Address, to notify the IRS of the change. A new address shown on Form W-7A will not update your record. You can get Form 8822 online at IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676).

Line 3a. Enter the child’s adoptive name as it will appear on your tax return.

Line 3b. If you know the child’s birth name, enter it on line 3b.

Line 4. Enter the child’s date of birth and sex. If you know the child’s place of birth, enter the information on line 4.

Foreign address. Enter the information in the following order: City, province or state, and country. Do not abbreviate the country name.

Line 5. Enter the name and address of the authorized placement agency that placed the child with you for legal adoption. An authorized placement agency may include a private adoption agency, a government agency, an adoption attorney, or any other person authorized by state law to place a child for legal adoption. Also, enter the date the child was placed with you.

Signature. Form W-7A must be signed and dated by the adoptive parent(s) applying for the ATIN. If you and another person are adopting this child, that person must also sign and date the application.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. The Internal Revenue Code sections 23, 137, 6011, and 6109 require that you furnish an identifying number on your tax return if you are claiming certain tax benefits during the process of adopting a U.S. citizen or resident alien child and cannot get an SSN for that child until the adoption is final. Form W-7A must be used to apply for the identification number, an ATIN. Section 6109 requires that you disclose your taxpayer identification number (SSN). Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. If you do not file the form, you will not be issued an ATIN.

You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.

If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

How to Edit W 7A Form Online for Free

You could complete SS-5 instantly using our PDFinity® online PDF tool. The editor is continually updated by our staff, getting powerful features and turning out to be more versatile. To get started on your journey, take these easy steps:

Step 1: Just click the "Get Form Button" at the top of this page to launch our pdf editor. This way, you will find everything that is necessary to work with your file.

Step 2: When you access the tool, you will get the document made ready to be filled out. Besides filling in different blank fields, you may also perform other actions with the Document, including putting on custom words, changing the original textual content, adding images, putting your signature on the PDF, and a lot more.

As for the blank fields of this specific document, here's what you should consider:

1. Whenever filling in the SS-5, ensure to complete all needed fields in their corresponding section. This will help to speed up the process, which allows your details to be processed efficiently and correctly.

Guidelines on how to prepare SSN step 1

2. After the previous segment is finished, it's time to include the necessary specifics in General Instructions Future, However you cannot use an ATIN to, Purpose of Form, Use Form WA to apply for an, What Is an ATIN, An ATIN is a temporary ninedigit, You may be able to use an ATIN on, following tax benefits based on, Dependency exemption See Pub, How Long Can You Use an ATIN, An ATIN issued to you for your, After the adoption is final do not, Instead you must use an SSN To, and Application for SSN denied If the so that you can proceed further.

Guidelines on how to prepare SSN part 2

Always be very mindful while filling out However you cannot use an ATIN to and What Is an ATIN, because this is the part in which many people make errors.

Step 3: Look through the details you've typed into the blank fields and then press the "Done" button. After creating a7-day free trial account here, you'll be able to download SS-5 or email it directly. The document will also be accessible from your personal account with all your edits. We do not sell or share the information you use while filling out documents at our site.