IRS Issued
Identification
Numbers
Pub 4012 Tab L
Pub 4491 Part 1
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IRS Issued Identification
Numbers
● ITIN – Individual Taxpayer Identification
Number
● ATIN – Adoption Taxpayer Identification
Number
Used in place of social security number
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ITIN
● IRS issues ITIN to individual who must have
U.S. taxpayer identification number

Do not have, and are not eligible to get,
Social Security Number (SSN)
● ITINs are issued regardless of immigration
status
● ITIN is tax identification number for IRS only
● ITIN is not a form of identification
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To Obtain an ITIN
● Taxpayer completes W-7 application (W-7S
for Spanish language preference)

Attaches required documents proving
identity

Files with tax return

Tax return cannot be e-filed
● Taxpayer can also walk documents into IRS
Taxpayer Assistance Center or authorized
Acceptance Agent
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ITIN
● IRS processing time 6 weeks (or more)
● Newly issued ITINs expire if not used
within five years
● Once gets SSN

Taxpayer should notify IRS

Will combine tax records under new SSN
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ITIN
● Starts with a 9
● Middle 2 digits are within certain
numeric range set by IRS
● TaxWise identifies an ITIN when it is
entered
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Taxpayer with ITIN
● Verify ITIN

IRS ITIN letter or

ITIN card
● ITIN returns can be e-filed

Taxpayer and/or spouse ITIN
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With ITIN
● Can claim dependency exemption for
dependents
● Can claim child tax credit/additional
child tax credit
● Can claim child/dependent care credit
● Cannot claim earned income credit

If obtain SSN within 3 years, can amend
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ITIN
● Taxpayer may be using a SSN that is not
their own
● W-2 may reflect that bad SSN
● Do not change any info on W-2
● On W-2 input, enter SSN as on W-2
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ITIN
● TaxWise recognizes ITIN
● Checks W-2 ITIN box and makes required
input field red
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ITIN
● If no SSN nor ITIN for Taxpayer
● Use “Apply for ITIN” option
● Complete return
● Cannot be e-filed
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ITIN
● No SSN and no ITIN for spouse or
dependent(s)
● Need to create temporary identification
number(s)
● See Pub 4012 Page L-3
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ATIN
● Taxpayers need ATIN for their adoptive
child if

In process of adopting child

Unable to get SSN for any reason

Able to claim child as dependent, or

Able to claim child and dependent care
credit
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ATIN
● Taxpayer submits Form W-7A with
copies of required documents to IRS
● IRS issues ATIN for child if

Final domestic adoption is pending, and

Adopting taxpayers do not have child’s
SSN
Mailed to IRS, 4 – 8 weeks to process
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ATIN
● When the adoption becomes final

Adopting parents obtain SSN for child AND

Notify IRS of new SSN
● IRS will deactivate ATIN
● IRS will deactivate ATIN automatically after
two years

Extension can be requested if adoption not
yet final
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ATIN
● Taxpayer should complete W-7A process
● Taxpayer brings ATIN letter from IRS
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Child with ATIN
● Can claim dependency exemption
● Can claim child or dependent care credit
● Can claim child tax credit/additional
child tax credit
● Can claim adoption credit – out of scope
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Child with ATIN
● Cannot claim Earned Income Credit with
ATIN

Can claim EIC with other qualifying
children who have SSNs

Can amend when get SSN for adopted
child
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ATIN
● Like an ITIN, nine-digit ATIN begins with
number 9
● Use ATIN on return wherever child’s
social security number is requested
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Taxpayer Summary –
ITIN/ATIN
● Provide taxpayer copy of W-7 form and
instructions if they have to complete
● Remind taxpayer of expiration date

Need to reapply or extend?
● Remind taxpayer of ability to amend
when they get SSNs
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IRS Issued Identification Numbers
Questions?
Comments…
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