Adoption Tax Identification Number Law and Legal Definition

Adoption Taxpayer Identification Number is a temporary taxpayer identification number issued by the Internal Revenue Service number for a child in a domestic adoption for whom the adopting parents cannot obtain a Social Security Number (SSN). It is a 9 digit number. This number has to be used by the adopting taxpayers on their Federal Income Tax return to identify the child while final domestic adoption is pending.

An Adoption Taxpayer Identification Number serves the purpose of a SSN while the adoption is pending. An SSN can be applied only after the adoption is finalized If an authorized adoption agency places a child in your home, you may be able to claim the child as your dependent and also claim the child and dependent care credit.