Social Security: fw7a

Please download to get full document.

View again

of 2
All materials on our website are shared by users. If you have any questions about copyright issues, please report us to resolve them. We are always happy to assist you.
Form (Rev. October 2006) W-7A Application for Taxpayer Identification Number for Pending U.S. Adoptions See instructions. OMB No. 1545-0074 Department of the Treasury Internal Revenue Service Note. Do not file this form if you are eligible to obtain a U.S. social security number (SSN) for your adoptive child. 1 Adoptive parent(s) information (see instructions) 1a Parent’s last name First name Social security number 1b Parent’s last name First name Social security number 2 Adoptive
  Form  W-7A  (Rev. October 2006)  Department of the TreasuryInternal Revenue Service  Application for Taxpayer Identification Numberfor Pending U.S. Adoptions  OMB No. 1545-0074  Note. Do not file this form if you are eligible to obtain a U.S. social security number (SSN) for your adoptive child.  2  Child’s name:  3a  Last name First name Middle name Birth name if differentand known    3b  Last name First name Middle name  3  Street address, apartment number, or rural route number. If you have a P.O. box, see the instructions. City or town, state, and ZIP code  4  Child’s birthinformation  Date of birth (month, day, year)  //   5  Male Female  1   Adoptiveparent(s)information  Parent’s last name First name Social security number Parent’s last name First name  Placementagencyinformation  Name  Address  //  Under penalties of perjury, I declare that I have examined this application, including accompanying documentation and statements, andto the best of my knowledge and belief, it is true, correct, and complete.  SignHere  Signature of parent Date (month, day, year)  //  Phone number Cat. No. 24309E Form W-7A (Rev. 10-2006)        (see instructions) (see instructions)   See instructions.  Keep a copy of thisform for yourrecords. Social security number Date childwas placedwith adoptiveparents Signature of parent Date (month, day, year)  //  Phone number  General Instructions  Purpose of Form   An ATIN is a temporary nine-digit number issued by the IRS toindividuals who are in the process of legally adopting a U.S.citizen or resident alien child but who cannot get an SSN forthat child in time to file their tax return.  What Is an ATIN  1a 1b  For Privacy Act and Paperwork Reduction Act Notice, see back of form.   Adoptiveparent(s)address   As it will appearon your tax return  Place of birth (city or town, and state)  Use Form W-7A to apply for an Internal Revenue Service (IRS)adoption taxpayer identification number (ATIN) for a child whois placed in your home for purposes of legal adoption.However, do not use Form W-7A if you will be able to obtain asocial security number (SSN) for the child in time to file yourtax return. Also, do not use Form W-7A if the child is not aU.S. citizen or resident alien.  ● Child tax credit. See Pub. 972, Child Tax Credit. However, you cannot use an ATIN to claim the earnedincome credit (EIC). When the adoption is final and the childhas an SSN, you can file an amended return for an earlier yearif you could have claimed the EIC in the earlier year except forthe fact that the child did not have an SSN. Use Form 1040X, Amended U.S. Individual Income Tax Return, and ScheduleEIC, Earned Income Credit. If the SSA denies your application for an SSN, contact theIRS to request an extension or reactivation of the ATIN. Whenyou request the extension or reactivation of the ATIN, includethe SSA’s denial letter or an explanation with yourcorrespondence.  An ATIN issued to you for your adoptive child will expire 2years from the date it is issued. You will receive a notice fromthe IRS 6 months before the expiration date to remind you thatthe ATIN will expire. The notice will explain how you can applyfor an extension if the adoption will not be final by theexpiration date.  How Long To Use an ATIN  You may be able to use an ATIN on your tax return to takethe following tax benefits based on the child.  ● Dependency exemption. See Pub. 501, Exemptions,Standard Deduction, and Filing Information.     Note. Be sure to attach the required documentation to Form W-7A. See page 2.  ●  Adoption credit. See the Instructions for Form 8839,Qualified Adoption Expenses.  After the adoption is final, do not continue using the ATIN.Instead, you must use an SSN. To apply for an SSN for thechild, fill in Form SS-5, Application for a Social Security Card,and return it, with the appropriate evidence documents, to theSocial Security Administration (SSA). You can get Form SS-5online at , from your local SSA office,or by calling the SSA at 1-800-772-1213. It usually takesabout 2 weeks to get an SSN once the SSA has all theevidence and information it needs.  ● Credit for child and dependent care expenses. See Pub.503, Child and Dependent Care Expenses.   Form W-7A (Rev. 10-2006) Page 2  Where To File  You must complete Form W-7A at least 4 to 8 weeks before youwill need an ATIN. Sign and date the application and mail it to theaddress under Where To File, below. Be sure to include therequired attachments (see What To Include With Form W-7A, next). Internal Revenue Service Austin Service Center ATIN UnitP.O. Box 934 Austin, TX 78767  Line 3a. Enter the child’s adoptive name as it will appear on yourtax return.  Line 3b. If you know the child’s birth name, enter it on line 3b.  Line 2. Enter the address where you and the child live. Enter your post office box number only if your post office doesnot deliver mail to your home.  Line 4. Enter the child’s date of birth and sex. If you know thechild’s place of birth, enter the information on line 4.  Line 1. Enter your name and SSN on line 1a. If you and anotherperson are adopting the child, enter the other person’s name andSSN on line 1b. If you are married filing jointly, be sure to enterthe names and SSNs in the order shown on your tax return.  Signature. Form W-7A must be signed and dated by the adoptiveparent(s) applying for the ATIN. If you and another person areadopting this child, that person must also sign and date theapplication.  Specific Instructions  Complete all lines on the form. Enter N/A (not applicable) on thelines that do not apply. You are required to give us the information. We need it toensure that you are complying with these laws and to allow us tofigure and collect the right amount of tax.  The average time and expenses required to complete and filethis form will vary depending on individual circumstances. For theestimated averages, see the instructions for your income tax return.  If you have suggestions for making this form simpler, we wouldbe happy to hear from you. See the instructions for your incometax return.  You are not required to provide the information requested on aform that is subject to the Paperwork Reduction Act unless the formdisplays a valid OMB control number. Books or records relating to aform or its instructions must be retained as long as their contentsmay become material in the administration of any Internal Revenuelaw. Generally, tax returns and return information are confidential, asrequired by Internal Revenue Code section 6103.  How To File  It usually takes 4-8 weeks to get an ATIN. You can check on thestatus of your application if it has been at least 8 weeks from thedate you filed the application by calling 512-460-7898. This is nota toll-free number. Be sure to have a copy of your Form W-7Aavailable when you call.  When To Expect the ATIN   Name change. If you changed your name after you filed yourlast tax return because of marriage, divorce, or some otherreason, be sure to report this to your local Social Security Administration office before filing your Form W-7A. This willprevent delays in processing your ATIN request.   Address change. If you changed your mailing address afteryou filed your last tax return, you should use Form 8822, Changeof Address, to notify the IRS of the change. A new address shownon Form W-7A will not update your record. You can get Form8822 online at or by calling 1-800-TAX-FORM(1-800-829-3676).  Privacy Act and Paperwork Reduction Act Notice. We ask forthe information on this form to carry out the Internal Revenue lawsof the United States. The Internal Revenue Code requires that youfurnish an identifying number on your tax return if you are claimingcertain tax benefits during the process of adopting a U.S. citizen orresident alien child and cannot get an SSN for that child until theadoption is final. Form W-7A must be used to apply for theidentification number, an ATIN. Section 6109 requires that youdisclose your taxpayer identification number (SSN). Routine uses ofthis information include giving it to the Department of Justice forcivil and criminal litigation and to cities, states, and the District ofColumbia for use in administering their tax laws. We may alsodisclose this information to other countries under a tax treaty, tofederal and state agencies to enforce federal nontax criminal laws,or to federal law enforcement and intelligence agencies to combatterrorism. If you do not file the form, you will not be issued an ATIN.  ● You are eligible to claim the child as a dependent on your taxreturn.  Foster Children  Do not apply for an ATIN for a foster child who has been placed inyour home even if you have filed a petition in court to adopt thefoster child or intend to adopt the child. You will not need an ATINfor a foster child because you should be able to obtain the child’sSSN from the foster care agency.  What To Include With Form W-7A  You must attach signed and dated documentation to Form W-7Ato prove that the child was placed with you for legal adoption (notfor foster care) by an authorized placement agency. In general, one of the following documents will satisfy thisrequirement.  ●  A copy of the placement agreement entered into between youand an authorized placement agency.  ●  A copy of the document signed by a hospital official authorizingthe release of a newborn child from the hospital to you for legaladoption.  ●  A copy of the court order or other court document ordering orapproving the placement of a child with you for legal adoption.  ●  An affidavit signed by the adoption attorney or governmentofficial who placed the child with you for legal adoption pursuantto state law.  Line 5. Enter the name and address of the authorized placementagency that placed the child with you for legal adoption. Anauthorized placement agency may include a private adoptionagency, a government agency, an adoption attorney, or any otherperson authorized by state law to place a child for legal adoption. Also, enter the date the child was placed with you.  CAUTION  Do not file Form W-7A if the child is not a U.S. citizenor resident alien. Instead, apply for an ITIN usingForm W-7, Application for IRS Individual Taxpayer Identification Number.  File Form W-7A if all of the following apply.  ● You have a child living with you who was placed in your homefor legal adoption by an authorized placement agency.  Who Must File  ● You cannot obtain the child’s existing SSN even though youhave made a reasonable attempt to obtain it from the birthparents, the placement agency, and other persons.  ● You cannot obtain an SSN for the child from the SSA because,for example, the adoption is not final.  Foreign adoptions. In addition, if you adopt a foreign child withU.S. citizenship or resident alien status, you must include a copyof the Permanent Resident Card or Certificate of Citizenship forthe child with Form W-7A. The Permanent Resident Card is alsocalled a “green card.” 
We Need Your Support
Thank you for visiting our website and your interest in our free products and services. We are nonprofit website to share and download documents. To the running of this website, we need your help to support us.

Thanks to everyone for your continued support.

No, Thanks