Q: Can I get an ATIN if I am adopting a child from another country?

A: No. You should apply through the Social Security Administration (SSA) for a valid SSN. When you are adopting a foreign child, upon the child's entry into the United States you should receive enough documentation from the Immigration and Naturalization Service (INS) to satisfy the Social Security Administration's requirements for a SSN.

Q: I meet the requirements to apply for an ATIN. What form do I use to apply?

A: The Form W-7A, Application for Taxpayer Identification Number for Pending Adoptions, is used by qualifying taxpayers to obtain an ATIN. To get Form W-7A, you may go to any IRS walk-in site or call 1-800-829-3676. You may also download the form from the IRS website here in Adobe PDF format.

Q: How long is the ATIN valid?

A: 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 the ATIN. If the adopting parents do not notify the IRS within two years, the ATIN will be automatically deactivated.