When you file your tax return and claim dependent children on that return, you must make certain that the last names of the children match Social Security Administration (SSA). If you adopt your spouse’s children or adopt children from outside the United States, you will want to make certain that the child has a social security card with the appropriate last name. If they already have a number in a different name, then you need to file a Form SS-5, “Application for a Social Security Card,” available on the SSA’s website, www.socialsecurity.gov or by calling 800-772-1213. It will take about two weeks to process the change.

You cannot file a tax return claiming a dependent child without a social security number for that child. If your adopted child does not have a social security number, you may apply for an “Adoption Taxpayer Identification Number” (ATIN) by filing Form W-7A. The ATIN is a temporary number allowing you to file your income tax return until the adoption is completed and a social security number is issued. The W-7A is available on the IRS website, www.irs.gov or by calling 800-829-3676.

 
This information is provided in an effort to help you gather and organize the information necessary to file your individual or small business income tax return. While these financial tools are not a substitute for financial advice from a qualified professional, they can be used as a starting point in your decision making process.