2003 Tax Help Archives  

Keyword: Foster Child

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.


2.3 Filing Requirements/Status/Dependents/Exemptions: Dependents & Exemptions


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-7 (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 .

References:

Tax Topics & FAQs | 2003 Tax Year Archives | Tax Help Archives | Home