Adoption Taxpayer Identification Number Law and Legal Definition

Adoption Taxpayer Identification Number (ATIN) is a tax processing number issued by the Internal Revenue Service (IRS) as a temporary taxpayer identification number for a child in the domestic adoption process who is not yet eligible for a Social Security Number (SSN). An ATIN is not a permanent identification number and is only intended for temporary use. An ATIN is applied for and used for a taxpayer's child if the child's adoption is pending. An ATIN is needed for claiming adopted child as dependent or for claiming a child care credit.