Use Form W-7A to apply for an IRS adoption taxpayer identification number for a child placed in your home for adoption purposes. However, this isn’t necessary if a social security number or standard Form W-7 can be obtained.
What is Form W-7A?
Form W-7A is used to apply for an IRS Adoption Taxpayer Identification Number (ATIN) which serves as an identifying number for the child. This form should not be used when the child is able to obtain a Social Security Number in time to file the tax return, nor should it be used for children who are not citizens or resident aliens. For these cases, Form W-7 should be used instead.
IRS Form W-7A – Who Needs to Fill It Out?
Form W-7A needs to be filled out if you are applying for an IRS Adoption Taxpayer Identification Number (ATIN) for a child being placed in your home for legal adoption. You should not use Form W-7A if you are able to obtain a Social Security Number (SSN) for the child in time to file your tax return, or if the child is not a U.S. citizen or resident alien. In that case, use Form W-7 instead.
Step-by-Step: Form W-7A Instructions For Filling Out the Document
To properly fill out Form W-7A, one must first determine that they are eligible to do so; the form should only be used to apply for an IRS Adoption Taxpayer Identification Number (ATIN) for a child who is placed in their home for the purposes of legal adoption. It should not be used if a social security number (SSN) for the child can be obtained in time to file a tax return or if the child is not a U.S. citizen or resident alien. For the latter cases, Form W-7 should be used instead.
Below, we present a table that will help you understand how to fill out Form W-7A.
| Eligibility Criteria for Form W-7A | Details |
|---|---|
| Applicable Use | Apply for an IRS Adoption Taxpayer Identification Number (ATIN) for a child placed for legal adoption |
| Inapplicable Use | Do not use for obtaining a social security number (SSN) for the child if it can be obtained in time to file a tax return or if the child is not a U.S. citizen or resident alien |
| Alternative Form | Use Form W-7 for other cases |
Do You Need to File Form W-7A Each Year?
No, Form W-7A need only be used when applying for an IRS adoption taxpayer identification number (ATIN). If you will be able to obtain a social security number for the child in time to file your tax return, or if the child isn’t a U.S. citizen or resident alien, then Form W-7 should be used instead. Re-filing of the form is not necessary for the same child from year to year.
Download the official IRS Form W-7A PDF
On the official IRS website, you will find a link to download Form W-7A. However, to make it easier for you, we are providing the link in our article, which comes directly from the official irs.gov website! Click to download: Form W-7A
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