Tax Identification Number for Children Pending an Adoption
This link has a list of FAQ concerning social security numbers for children. One of the questions and answers is:
What if my child is adopted?
We can assign your adopted child a Social Security number before the adoption is complete, but you may want to wait. Then, you can apply for the number using your child’s new name, with your name as parent. If you want to claim your child for tax purposes while the adoption is still pending, you need to contact the Internal Revenue Service for Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions.
A previous client informed me that it takes about six weeks to obtain a taxpayer identification number for pending U.S. adoptions.
