What This Notice Means
You applied for an Adoption Taxpayer Identification Number (ATIN) on Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions. The application was incomplete. Your notice lists what's missing.
What to Do
Send the missing documents within 60 days of the date on the notice so your Form W-7A can be processed. The quickest way is the IRS Document Upload Tool.
If you get a Social Security number (SSN) for the child instead, complete Form 15118, Response to Notice CP562A, with the SSN. Mail it using the information on the form, or fax it to the number on your notice. If you use an online fax service, understand its privacy and security policies first.
The Most Commonly Missing Piece: Proof of Placement
Your W-7A should have included a signed and dated document proving the child was placed with you for legal adoption, not foster care, by an authorized placement agency. If it didn't, send one of these:
- A copy of the placement agreement between you and an authorized placement agency.
- A copy of the document signed by a hospital official releasing a newborn to you for legal adoption.
- A copy of the court order or other court document ordering or approving placement with you for legal adoption.
- An affidavit signed by the adoption attorney or government official who placed the child with you under state law.
Foreign Adoptions
If you're adopting a foreign child who has U.S. citizenship or resident alien status, you should have included a copy of the child's:
- Permanent resident card (green card),
- Certificate of Citizenship, or
- Passport with an "I-551" stamp.
About ATINs
Once issued, an ATIN is valid for 2 years. If you still don't have an SSN for the child, you can request a one-year extension.
Keep copies of everything you send and your upload confirmation. Mark the 60-day date on your calendar.
If you have questions about an IRS notice involving your family's taxes, call us at (813) 229-7100.