The IRS Form W-7A and Filing a Tax Return Before Adoption is Final

Let's talk about filing a tax return before your adoption is final and how to use the IRS Form W-7A. Since the adoption process can take several months, you may need to file a tax return prior to having a new, post-adoption birth certificate and new social security number (SSN) for your adoptive child. You can use the IRS Form W-7A to request a an individual taxpayer identification number (ITIN) for a dependent child who does not yet have a SSN. This can be a big deal because you want to claim a Child Tax Credit or other deductions related to dependents.

To avoid delays, it is important to follow the instructions for the Form W-7A. For example, you must give the IRS proof of placement such as a copy of the court order approving placement of the child with you for adoption. Also, keep a copy/photo of your Form W-7A when you send the original to the IRS. Also, be aware that the IRS may take "at least 4 to 8 weeks" so it is wise to request the ITIN as soon as you have the necessary proof of placement. In general, one of the following documents will satisfy this

requirement.

• A copy of the placement agreement entered into between you

and an authorized placement agency.

• A copy of the document signed by a hospital official

authorizing the release of a newborn child from the hospital to

you for legal adoption.

• A copy of the court order or other court document ordering or

approving the placement of a child with you for legal adoption.

• An affidavit signed by the adoption attorney or government

official who placed the child with you for legal adoption pursuant

to state law.