What are the new changes for 2005?
For highlights of any tax changes for the current tax year please refer
to the "What's New" section of the Form 1040 Instructions,
the Form 1040A Instructions or the Form 1040EZ Instructions. You may also refer to Publication 553, for Highlights of
the Current Year Tax Changes. Remember, this information is effective for
your current tax year.
I am adopting a child and do not yet have a social security number
for the child. How can I claim the exemption for the child?
Parents in the process of a domestic U. S. adoption who do not have and/or
are unable to obtain the child's Social Security Number (SSN) should request
an Adoption Taxpayer Identification Number (ATIN) in order to claim the child
as a dependent and (if eligible) to claim the child care credit. Form W-7A (PDF), Application for Taxpayer Identification
Number for Pending U.S. Adoptions , is used by qualifying taxpayers to
obtain an ATIN. To get Form W-7A, you may go to any IRS walk-in site or call
1-800-829-3676. You may also download the form here in
Adobe PDF format. For more information about the ATIN, refer to the Form W-7A (PDF), instructions.
If the child is not a U. S. citizen or resident, use Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number ,
to obtain an ITIN. For more information, refer to Individual
Taxpayer Identification Number .
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