Adoption Taxpayer Identification Number (ATIN)
You may want to obtain an ATIN number for your child while the finalization of your adoption is pending. The ATIN number is issued to your child by the Internal Revenue Service and will allow you to claim your child as a dependency exemption and to claim the child care credit prior to the adoption finalization. Thereafter, you will be able to obtain a Social Security number for your child in his/her new name.
The form you need to apply for an ATIN is Form W-7A and can be downloaded from the IRS website
in Adobe PDF format. For further information regarding ATIN's you can logon to www.irs.gov .