Child's taxpayer identification number required for credit or exclusion

IRS can disallow the credit and the exclusion if a valid taxpayer identification number (TIN) for the child is not included on the return.

 Taxpayers can get what is in effect a temporary identification number for a child they are in the process of adopting. This form of TIN, called an adoption taxpayer identification number (ATIN), enables the adoptive parents to claim the credit and exclusion for qualified adoption expenses.Form W-7A is used to get an ATIN. When the adoption becomes final, the adoptive parents must apply for a social security number for the child and, once obtained, the social security number, rather than the ATIN, must be used.

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