Adoption of Foreign Children

[Dave T]

I know I need to do some research on this but was wondering if anyone might ever have encountered this.

Clients adopted three children from the Ukraine in 2011. Expenses had occurred in 2010 and 2011 and adoption became final in May 2011.

I know that the children quailfy as dependents and two of the three are under 17 so qualify for Child Tax Credit as well as Adoption Credit.

The issue is none of them have a SSN. They became US citizens later in 2011 but as of yet don't have the SSN. I know there is something called an ATIN for adoptees and of course an ITIN but I'm wondering if they will be able to qualify for the items above withour the SSN

The parents are in the process of applying but don't know if I can file the return without them.

Thanks in advance for your assistance.

Dave T

[jainen]

>>there is something called an ATIN for adoptees and of course an ITIN<<

An ITIN is only for aliens not eligible to get an SSN. An ATIN is only for pending adoptions. According to the instructions for Forms W-7 and W-7a, you should not file until you have the actual SSNs. I would guess something is wrong with the application, like they never turned it in or followed up with requested documentation.