What is not required to obtain an Adoption Taxpayer Identification Number?

To obtain an Adoption Taxpayer Identification Number (ATIN), it is crucial to understand the requirements set forth by the IRS. The purpose of the ATIN is to allow adoptive parents to claim their child as a dependent for tax purposes prior to obtaining a Social Security Number (SSN) for the adopted child.

The completion of the adoption process is not a requirement to obtain an ATIN. This means that adoptive parents can apply for an ATIN while they are still in the process of adoption, rather than waiting until all legal aspects of adoption are finalized. The IRS recognizes that there may be situations where the adoption is not yet complete, but parents need the identification number to take advantage of certain tax benefits immediately.

In contrast, having the child eligible to be claimed as a dependent, a situation in which the birth parents have not yet provided an SSN, and specific requirements regarding foreign adoptions, are all necessary considerations in obtaining the ATIN. The other aspects focus on eligibility and necessary information for the child's tax identification, reinforcing that the completion of the adoption is not a prerequisite for this specific identification number.