IRS Instruction W-7A – If you’re in the middle of a U.S. adoption and need to claim your child as a dependent on your federal tax return—but the adoption isn’t final yet—you may need an Adoption Taxpayer Identification Number (ATIN). The IRS provides this temporary nine-digit number specifically through Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions.
This comprehensive guide, based directly on the official IRS Instructions for Form W-7A (Rev. October 2017—the current version as of February 2026) and supporting IRS pages, walks you through everything: who qualifies, when to apply, how to complete the form step by step, required documents, mailing instructions, processing times, and what to do after you receive the ATIN.
Download the official documents here:
- Form W-7A (PDF)
- Instructions for Form W-7A (PDF) ← the link you provided
Image: Official IRS Form W-7A (Rev. October 2017) – Use this exact form for your application.
What Is Form W-7A and Why Do You Need an ATIN?
Form W-7A is the exclusive IRS form for requesting an ATIN when you have a child placed in your home for legal adoption but cannot yet obtain a Social Security Number (SSN) for them.
An ATIN allows you to:
- Claim the child as a dependent (see Pub. 501)
- Claim the Child and Dependent Care Credit (Pub. 503)
- Claim the Adoption Credit (Form 8839 instructions)
- Claim the Child Tax Credit or Additional Child Tax Credit (Pub. 972)
Important limitations:
- You cannot use an ATIN to claim the Earned Income Credit (EIC).
- If you need the Child Tax Credit and the due date (including extensions) arrives before you have the ATIN, you generally cannot claim it on the original or amended return for that year.
The ATIN is temporary—it expires 2 years after issuance. The IRS sends a reminder notice approximately 3 months before expiration (or 18 months after issuance per current FAQ guidance). Once the adoption is final, stop using the ATIN and obtain an SSN instead.
Do NOT use Form W-7A if:
- You can get the child’s SSN in time to file your return.
- The child is not a U.S. citizen or resident alien (use Form W-7 for an ITIN instead).
Who Must File Form W-7A? (Eligibility Checklist)
You qualify only if ALL of these are true:
- A child is living with you and was placed in your home for legal adoption by an authorized placement agency (private agency, government agency, adoption attorney, or person authorized by state law).
- You cannot obtain the child’s existing SSN despite reasonable efforts (from birth parents, agency, etc.).
- You cannot get an SSN from the Social Security Administration (e.g., adoption not yet final).
- You are eligible to claim the child as a dependent on your tax return.
This applies to both domestic and certain foreign adoptions (if the child has U.S. citizenship or resident alien status, such as a green card or Certificate of Citizenship).
When Should You Apply?
Apply at least 4–8 weeks before you need the ATIN for your tax return. Processing typically takes 4 to 8 weeks.
If more than 8 weeks have passed, call the IRS Austin Service Center at 737-800-5511 (not toll-free) and have a copy of your Form W-7A ready.
Best practice: File as soon as you have the required placement documentation—ideally well before your tax filing deadline (usually April 15).
Step-by-Step Instructions for Completing Form W-7A
Complete every line on the form. Enter “N/A” where a line does not apply. The form is straightforward and only one page.
Line 1 – Adoptive parent(s) information
- 1a: Your last name, first name, and SSN (or ITIN if you don’t have an SSN).
- 1b: If married filing jointly or two people are adopting, enter the second parent’s details. Match the order on your tax return.
Line 2 – Adoptive parent(s) address
Enter your current street address (or P.O. Box only if mail is not delivered to your home), city, state, and ZIP code.
Note: A new address on Form W-7A does not update your IRS record—use Form 8822 for address changes.
Line 3 – Child’s name
- 3a: The name as it will appear on your tax return (adoptive name).
- 3b: Birth name (if different and known).
Line 4 – Child’s birth information
- Date of birth (MM/DD/YYYY)
- Sex (check Female or Male)
- Place of birth (city/town and state; for foreign, enter city, province/state, and full country name—no abbreviations for country)
Line 5 – Placement agency information
- Name and full address of the authorized placement agency or official.
- Date the child was placed with you.
Signature
Both adoptive parents (if applicable) must sign and date the form. Unsigned forms will be rejected.
Required Supporting Documentation (Must Attach)
You must attach signed and dated documentation proving the child was placed with you for legal adoption (not foster care). One of the following is usually sufficient:
- Copy of the placement agreement with the authorized agency
- Hospital official document releasing the newborn to you for adoption
- Court order or document approving the placement
- Affidavit signed by the adoption attorney or government official authorized by state law
The documentation must clearly show:
- Adoptive parents’ names
- Child’s name
- Placement agency/official’s name
- Date placed in your home
- Signatures
For foreign adoptions (U.S. citizen or resident child): Also attach a copy of the child’s Permanent Resident Card (green card), Certificate of Citizenship, or passport with I-551 stamp.
Do not send originals—copies only. Missing or insufficient documentation is the #1 reason for delays or rejection (you may receive CP 562A notice).
Where to Mail Form W-7A?
Mail the completed, signed Form W-7A with attachments to:
Department of the Treasury
Internal Revenue Service
Stop 6182
Austin, TX 73301-0066
You may also drop it off at an IRS Taxpayer Assistance Center (walk-in office)—call 844-545-5640 to find the nearest location and confirm hours.
Processing Time, Status Checks, and What Happens Next
- 4–8 weeks typical processing.
- After 8 weeks: Call 737-800-5511.
- Once approved, the IRS mails you a letter with the ATIN.
- Use the ATIN on your tax return exactly like an SSN (in the dependent SSN field).
After the adoption is final:
- Apply for the child’s SSN using Form SS-5 at the Social Security Administration (bring final adoption decree and other proof).
- Once you have the SSN, notify the IRS (use Form 15101 if provided, or correspondence) so they can deactivate the ATIN.
- Stop using the ATIN immediately—continue with the SSN on future returns.
If the SSA denies the SSN application, contact the IRS with the denial letter to request an extension or reactivation of the ATIN.
Common Mistakes to Avoid
- Submitting without required signed placement documentation
- Using the form for non-U.S. citizen/resident children (use W-7)
- Filing too late for your tax return deadline
- Forgetting to have both parents sign (if applicable)
- Sending originals instead of copies
- Expecting to claim EIC with the ATIN
Frequently Asked Questions (FAQs)
Can I use Form W-7A for international adoptions?
Yes—if the child is a U.S. citizen or resident alien and meets all other criteria.
What if the ATIN expires before the adoption is final?
The IRS will send a reminder. You can request an extension using Form 15100 (Adoption Taxpayer Identification Number Extension Request).
Is there a fee?
No—Form W-7A is free to file.
Can I e-file with an ATIN?
Yes, most tax software accepts ATINs in the dependent SSN field.
Final Tips and Resources
Filing Form W-7A correctly the first time saves weeks of delays during an already emotional adoption process. Always use the latest official IRS PDFs (still Rev. October 2017 as of 2026) and attach strong documentation.
For personalized help:
- IRS Adoption Taxpayer Identification Number page: irs.gov/individuals/adoption-taxpayer-identification-number
- Call the IRS at 800-829-1040 (general) or 737-800-5511 (ATIN status)
- Visit a local IRS Taxpayer Assistance Center
Ready to apply? Download the form and instructions from the links at the top, gather your placement documents, and mail them today.
This guide is for informational purposes only and is based exclusively on current official IRS sources. Tax laws can change—always verify with IRS.gov or a qualified tax professional for your specific situation. Successful adoptions and smooth tax filing ahead!