IRS Form 15118 – Response to Notice CP562A

IRS Form 15118 – In the world of tax-related matters, receiving a notice from the IRS can be daunting. If you’ve been sent Notice CP562A, it’s likely related to your application for a Taxpayer Identification Number (TIN) for a pending adoption. Fortunately, IRS Form 15118 provides a straightforward way to address the issues outlined in the notice. This comprehensive guide will explain what Form 15118 is, why you might need it, and how to complete and submit it effectively. Whether you’re an adoptive parent navigating the process or simply seeking clarity on adoption-related tax forms, this article covers everything you need to know using the latest information from official IRS sources.

What Is IRS Notice CP562A?

Notice CP562A is an official communication from the Internal Revenue Service (IRS) sent to applicants who have submitted Form W-7A, the Application for Taxpayer Identification Number for Pending U.S. Adoptions. This notice typically indicates that there is missing or incomplete information on your application, such as unsigned sections, discrepancies in names or Social Security Numbers (SSNs) compared to Social Security Administration (SSA) records, or outdated contact details. The purpose of the notice is to request additional documentation or corrections to process your Form W-7A efficiently.

Common reasons for receiving CP562A include:

  • Unsigned application.
  • Mismatch between the name or SSN on your Form W-7A and SSA records (e.g., due to maiden names, married names, or professional names).
  • Changes in address or contact information since submitting the original application.
  • Need for the adoptive child’s SSN once it’s obtained.

You have 60 days from the date of the notice to respond and avoid delays in processing your adoption-related tax benefits, such as claiming the Adoption Credit on your tax return.

What Is IRS Form 15118?

IRS Form 15118, titled “Response to Notice CP562A,” is a specialized form designed to help you provide the missing information requested in the notice. Released in its latest version in December 2024, this form is essential for adoptive parents who need to update or correct details related to their Form W-7A application.

The form focuses on gathering key details about the adoptive parents, the child, and the placement agency. It’s not a standalone application but a response tool to resolve specific issues flagged by the IRS. By completing Form 15118, you can ensure your adoption TIN (ATIN) is issued promptly, allowing you to file your taxes without interruptions.

Who Needs to File Form 15118?

You should use Form 15118 if:

  • You’ve received Notice CP562A and need to submit missing documents or corrections.
  • You’re providing an SSN for the adoptive child after initially applying for an ATIN.
  • There are discrepancies in SSN or name records that require verification with the SSA.

This form is particularly relevant for U.S. citizens or residents involved in domestic adoptions where the child doesn’t yet have an SSN.

Step-by-Step Guide: How to Fill Out IRS Form 15118

Filling out Form 15118 is relatively simple, but accuracy is crucial to avoid further delays. Here’s a breakdown of the sections based on the official form instructions:

  1. Provide Your Contact Information:
    • Enter your first name, middle name, last name, street address, city, state, and ZIP code.
    • Include primary and secondary telephone numbers, along with the best times to call (a.m. or p.m.).
    • If your address has changed since submitting Form W-7A, note the new details here to update IRS records.
  2. Provide Adoptive Child’s Information:
    • Full name as it will appear on your tax return (first, middle, last).
    • Date of birth (Month/Day/Year).
    • Place of birth (city and state).
    • Gender (check Male or Female).
  3. Provide Placement Agency’s Information:
    • Name of the placement agency or agent.
    • Agency’s address (street, city, state, ZIP code).
    • Placement date (Month/Day/Year) when the child was placed in your home for adoption.
  4. Signature Section:
    • Sign under penalties of perjury, affirming that the information is true, correct, and complete.
    • If two parents are adopting, both must sign, including their telephone numbers and dates.
  5. Social Security Number (SSN) of Adoptive Parents:
    • If there’s a mismatch, provide each parent’s SSN, full name, and an explanation of any name changes.
    • Attach copies of legal documents (e.g., marriage certificates, divorce decrees) supporting name changes.
    • Contact the SSA to verify or correct their records if needed.

Remember to attach any requested documents mentioned in your CP562A notice, such as proof of name changes or the child’s SSN once obtained.

Required Documents and Attachments

Along with Form 15118, you may need to include:

  • Copies of legal documents for name changes.
  • The adoptive child’s SSN (if available).
  • Any other items specified in your CP562A notice, like signed applications or updated forms.

Always double-check the notice for exact requirements to ensure a complete submission.

How to Submit IRS Form 15118?

The IRS recommends submitting your response quickly to meet the 60-day deadline. Options include:

  • Document Upload Tool (DUT): The fastest method—upload digitally via the IRS website for secure and efficient processing.
  • Mail: Send the form and attachments to the address provided in your notice.
  • Fax: Use the fax number in the notice, ensuring you use a secure service to protect your data.

If submitting digitally, confirm the fax service’s privacy policies to safeguard sensitive information.

Tips for a Smooth Process

  • Act Promptly: Respond within 60 days to prevent delays in your tax filings or adoption credit claims.
  • Verify with SSA: If name or SSN issues arise, contact the Social Security Administration immediately to update records.
  • Keep Copies: Retain duplicates of everything submitted for your records.
  • Seek Help if Needed: Consult a tax professional or use IRS resources like the Taxpayer Advocate Service if you’re unsure about any part of the process.
  • Download the Form: Access the latest version of Form 15118 directly from the IRS website at https://www.irs.gov/pub/irs-pdf/f15118.pdf.

Conclusion

Dealing with IRS Notice CP562A doesn’t have to be stressful. By using Form 15118 to provide the necessary updates and documents, you can resolve issues quickly and move forward with your adoption and tax obligations. Always rely on official IRS guidance to ensure compliance. If you have questions, visit IRS.gov for more resources or contact the IRS directly. Staying informed and proactive is key to navigating these processes successfully.