ATIN questions and answers.What is an ATIN ATIN Adoption Taxpayer Identification Number (US IRS) ATIN Acute Tubulointerstitial Nephritis ATIN ATEC Test Integration Network ATIN Alien Taxpayer Identification Number ? An ATIN is an Adoption Taxpayer Identification Number issued by the IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. as a temporary taxpayer identification number for the child in a domestic adoption Domestic adoptionis the placing of a child within the same country as the child’s birth. This may be achieved through a private agency or the state, such as foster care. where the adopting taxpayers do not have and/or are unable to obtain the child's Social Security Number (SSN SSN abbr. Social Security Number ). The ATIN is to be used by the adopting taxpayers on their federal income tax return to identify the child while final domestic adoption is pending. Who needs an ATIN? Taxpayers should apply for an ATIN if they are in the process of adopting a child and they meet ALL of the following qualifications: * The adoption is a domestic adoption. * The child is legally placed in the taxpayer's home for adoption by an authorized adoption agency/agent. * The adoption is not yet final, and the taxpayer is unable to obtain the child's existing SSN or unable to apply for a new SSN for the child pending the finalization of the adoption. * The taxpayer qualifies to claim the child as a dependent. Why do you need an ATIN? Recent tax law changes require that taxpayers must provide a valid identifying number for any person listed on a federal income tax return. Taxpayers who are in an adoption process may not be able to obtain a new or existing SSN for the child, and will need to request an ATIN in order to claim the child as a dependent or to claim the child care credit. Should a taxpayer who is adopting a child from another country apply for an ATIN? No. The taxpayer should apply through the Social Security Administration (SSA (Serial Storage Architecture) A fault tolerant peripheral interface from IBM that transfers data at 80 and 160 Mbytes/sec. SSA uses SCSI commands, allowing existing software to drive SSA peripherals, which are typically disk drives. ) for a valid SSN. A foreign child brought into the United States United States, officially United States of America, republic (2005 est. pop. 295,734,000), 3,539,227 sq mi (9,166,598 sq km), North America. The United States is the world's third largest country in population and the fourth largest country in area. will receive documentation from the Immigration and Naturalization Service Noun 1. Immigration and Naturalization Service - an agency in the Department of Justice that enforces laws and regulations for the admission of foreign-born persons to the United States INS which can be used to satisfy the SSA's requirements for issuing a SSN. Is the ATIN new? Yes. The ATIN requirements are effective for 1997 tax returns. Taxpayers who meet the requirements listed above under "Who Needs an ATIN" will need a valid ATIN to claim an exemption or child care credit for a child they are adopting. Prior to 1997, taxpayers could write "U.S. Adoption Pending" in place of the SSN on the return. Now a valid ATIN is required. What form is used to apply for an ATIN? Use Form W-7A, Application for Taxpayer Identification Number for Pending Adoptions. To complete the form, fill in the child's name, birth information and placement agency. Attach a copy of the placement documentation to the Form W-7A and send to: Internal Revenue Service, Philadelphia Service Center, ATIN Unit, P.O. Box 447, Bensalem, PA 19020. Do not send the original placement documentation. A copy is all that is required to be sent with Form W-7A. What is placement documentation? Placement documentation is the signed documentation placing the child in the taxpayer's care for legal adoption. In general, one of the following documents will satisfy this requirement: * A placement agreement entered into between the taxpayer and a public or private adoption agency. * A document signed by a hospital official authorizing the release of a newborn child to the taxpayer for legal adoption. * A court order or other court document ordering or approving the placement of a child with the taxpayer for legal adoption. * An affidavit signed by an attorney, a government official, etc., placing the child with the taxpayer pursuant to the states' legal adoption laws. The documentation must include the following information: adoptive parent Noun 1. adoptive parent - a person who adopts a child of other parents as his or her own child adopter parent - a father or mother; one who begets or one who gives birth to or nurtures and raises a child; a relative who plays the role of guardian (s) full name, child's full name, name of the placement agency or agent, date the child was placed in the adoptive parent's home, signatures of the adopting taxpayers and an official representative of the authorized placing agency or agent. How long is an ATIN valid? As soon as the adoption becomes final, the adopting parents should obtain an SSN for the child and notify the IRS of the new SSN. When the IRS is notified of a new SSN for the adopted child, it will deactivate de·ac·ti·vate tr.v. de·ac·ti·vat·ed, de·ac·ti·vat·ing, de·ac·ti·vates 1. To render inactive or ineffective. 2. To inhibit, block, or disrupt the action of (an enzyme or other biological agent). 3. the ATIN. If the adopting parents do not notify the IRS within two years, the Years, The the seven decades of Eleanor Pargiter’s life. [Br. Lit.: Benét, 1109] See : Time ATIN will automatically be deactivated. (If the adoption is not finalized before the ATIN expires, the taxpayer may apply for an extension.) How long does it take to get an ATIN? It will generally take 4 to 8 weeks to get an ATIN once the IRS receives a completed Form W-7A. After 8 weeks, taxpayers who have not heard from the IRS may call the Philadelphia Service Center at (215) 516-4846 for the status of the application. Can taxpayers use the ATIN to claim the Earned Income Tax Credit The United States federal Earned Income Tax Credit (EITC) is a refundable tax credit that reduces or eliminates the taxes that low-income married working people pay (such as payroll taxes) and also frequently operates as a wage subsidy for low-income workers. ? No. Taxpayers may only use an SSN to claim the EITC EITC Earned Income Tax Credit EITC Eastern Idaho Technical College EITC Emirates Integrated Telecommunication Company (UAE) EITC Education and Information Transfer Core EITC Electro/Information Technology Conference . When the adoption is final and the child has an SSN, the taxpayer may file an amended return Amended Return A return filed in order to make corrections to a tax return from a previous year. It can be used to correct errors and claim a more advantageous filing. Notes: An amended return is filed using Form 1040X. for an earlier year if the EITC could have been claimed except for the fact that the child did not have an SSN. |
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