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THE ADOPTION TAX CREDIT

Adoption Taxpayers Identification Number (ATIN)
What is it?
Who needs it?
How do I get it?

An ATIN is issued by the IRS as a temporary taxpayer identification number for a child in a domestic adoption, where the adoptive parents have not yet been able to obtain a Social Security Number for the child. This number is necessary in order for the adoptive parent(s) to claim their child as a dependent before their adoption has been finalized. You should apply for an ATIN if all of the following are true:

  1. You are adopting a child within the United States (domestic adoption.)
  2. The child has been placed in your home by a licensed child-placing agency, such as Lutheran Social Services or The Village Family Service Center.
  3. The adoption is not yet final, and you are unable to obtain the child's existing Social Security Number.
  4. You qualify to claim your child as a dependent.

To apply for an ATIN, fill out a Form W-7A, "Application for Taxpayer Identification Number for Pending Adoptions". You can get this form at any IRS walk-in-site, or by calling 1-800-829-3676. You may also download the form from the Internet at (http://www.irs.ustreas.gov). The form can be dropped off at an IRS walk-in-site, or mailed to:

Internal Revenue Service
Philadelphia Service Center
PO Box 447
Bensalem, PA 19020

Medical Insurance for your Adopted Child

Since the 1993 OBRA (Omnibus Budget Reconciliation Act), adopted children are guaranteed the same access to health insurance as birth children. The law provides that if a group health plan provides coverage for dependent children of participants or beneficiaries, then the plan is also required to provide the same coverage to adopted children from the time of placement. The group health plan my not restrict coverage of an adopted child solely on the basis of a pre-existing condition.

Prior to the placement of a child, obtain in writing from your insurance agency a statement of how they will cover your child. Also review with them the process of adding a child to your insurance policy, especially regarding the time frame to add a child to the existing policy.

For more information go to www.irs.gov