3.13.40. Application for Tax Identification Number for Pending U.S. Adoptions

(1) IRM 3.13.40 provides procedures for processing Forms W-7A requests.

(2) Various ATIN Command Codes (CCs) are used for researching and processing taxpayer accounts:

• CC ATINQ used to display all ATIN applications and screens using the primary and/or secondary taxpayer’s Taxpayer Identification Number (TIN).

• CC ASIGNT used to research using the primary and/or secondary taxpayer’s TIN.

• CC ASIGNR used to display update the CC ASIGNU and update online records using the DLN of the taxpayer’s case.

(3) Additional research may be required to complete and assign (when possible) the ATIN for the applicant(s).

(1) Treas. Reg. IRC301.6109-3 provides an IRS adoption taxpayer identification number (ATIN) is a temporary identification number assigned by the IRS to a child who has been placed by an authorized placement agency in the household of a prospective adoptive parent for legal adoption. Prospective adoptive parents must have an ATIN to claim certain tax benefits such as the dependency exemption, Adoption Credit, Child Tax Credit (tax years before 2018), Credit for Other Dependents (tax years 2018 and later), and the Credit for Child and Dependent Care Expenses.

(2) Adopting parents who have custody of a prospective adoptive child cannot apply for a Social Security Number (SSN) for the child until the adoption is final and a corrected birth certificate is obtained.

(1) It is the responsibility of all IRS employees to protect taxpayer confidentiality and to understand when access to or disclosure of taxpayer information is authorized by law. This includes the protection of information displayed on a computer screen.

(2) The Form W-7A and supporting documentation constitute confidential taxpayer information.

(3) The Director, Submission Processing (SP) is responsible for monitoring operational performance of the SP campus.

(4) The Operations Manager is responsible for monitoring operational performance for their area.

(5) The team manager/lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

(6) The team employees are responsible following the instructions in this IRM and maintaining the updated IRM procedures.

(7) Program Reports: The Monitoring Section under Program Management and Process Assurance Branch.

(8) Program Effectiveness: The program is measured by the following reviews:

1. Embedded Quality Submission Processing (EQSP)

2. Balanced Measures

3. Managerial Reviews

(1) Program Reports are used by the Monitoring Section under Submission Processing Program Management and /Process Assurance Branch to monitor the effectiveness of the ATIN processing.

(1) The following are terms used by employees within Submission Processing and the ATIN unit:

• Adoptive parent(s)-parent(s) attempting to adopt or have already adopted a child

• Domestic--existing or occurring inside the U.S., not foreign or international

• Foreign--located outside a particular country and especially outside our own country

• Form 3210, Document Transmittal

• Foster care--system in which a minor is placed into a ward, group home or private home of a state-certified caregiver

• Form W-7, Application for IRS Individual Taxpayer Identification Number

• Form W–7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions

• Form W-7(SP), Application for IRS Individual Taxpayer Identification Number (Spanish version)

• Form 12412, Operations Assistance Request (OAR)

• MMDDYYYY, Date format MM=Month, DD=date of month, YYYY=year

• Primary taxpayer--If two taxpayers file an IMF return as Married Filing Jointly (MFJ) with a Filing Status Code (FSC) 2, the taxpayer input on the first name line is considered the primary taxpayer

• Primary applicant -Person who signs and dates the Form W-7A in the first line of the "Sign Here" portion of application

• Secondary applicant- Person who signs and dates the Form W-7A in the second line of the Sign Here portion of application

• Secondary taxpayer--If two taxpayers file an IMF return as Married Filing Jointly (MFJ) with a Filing Status Code (FSC) 2, the taxpayer input on the second name line is considered the secondary taxpayer

• Submission Processing’s mission is to receive, process, and archive tax information returns. Including the issuance of tax notices, the processing of refunds, and account for all tax revenues

• Territories/U.S. Possessions - Territories of the US are sub-national administrative divisions directly overseen by the US federal government

(1) The following is a list of acronyms used in this IRM or utilized in Submission Processing.

• Account Management Services (AMS)

• Adoption Taxpayer Identification Number (ATIN)

• Army Post Office (APO), also serving the Air Force

• Austin Submission Processing Campus (AUSPC)

• Centralized Authorization File (CAF)

• Command Code (CC)

• Computer Paragraph (CP)

• Control-D WebAccess (CTDWA)

• Customer Account Services (CAS)

• Data Master One (DM-1)

• Diplomatic Post Office (DPO)

• Document Locator Number (DLN)

• Earned Income Credit (EIC)

• Earned Income Tax Credit (EITC)

• File Location Code (FLC)

• Fleet Post Office (FPO)

• Individual Master File (IMF)

• Individual Taxpayer Identification Number (ITIN)

• Integrated Automation Technologies (IAT)

• Integrated Data Retrieval System (IDRS)

• Integrated Submission and Remittance Processing (ISRP)

• Internal Revenue Manual (IRM)

• IRM Procedural Update (IPU)

• Month, Day and Year (MMDDYYYY)

• National Account Profile (NAP)

• Power of Attorney (POA)

• Service Level Agreements (SLAs)

• Social Security Administration (SSA)

• Social Security Number (SSN)

• Submission Processing (SP)

• Tax Examiner (TE)

• Taxpayer Advocate Service(TAS)

• Taxpayer Assistance Center (TAC)

• Taxpayer Bill of Rights (TBOR)

• United States Code (USC)

• Wage and Investment (W&I)

(1) The following are resources to be used when needed:

1. Account Management Services (AMS)

2. Integrated Automation Technologies (IAT)

3. Integrated Data Retrieval System (IDRS)

(2) The following IRMs are useful when working in the Entity Control Unit (ECU):

• See IRM 1.4.16, Accounts Management (AM) Guide for Managers, for information on Control-D WebAccess (CTDWA) to view and/or print reports electronically.

• IRM 2.3.10, Command Codes MFREQ and RECON

• IRM 2.3.11, Command Codes TXMOD and SUMRY

• IRM 2.3.12, Command Code ACTON

• IRM 2.3.15, Command Code ENMOD

• IRM 2.3.25, Command Codes DM1DT and DTVUE

• IRM 2.3.37, Command Code UPTIN for the GUF System

• IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ

• IRM 2.3.51, Command Code IMFOL

• IRM 2.3.59, Command Codes BMFOL and BMFOR

• IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE and TPIIP

• IRM 2.3.71, Command Code ATINQ

• IRM 2.3.73, Command Codes TRDBV, TRERS, TRPRT, and R8453

• IRM 2.4.4, Command Code MESSG

• IRM 2.4.6, Command Codes LETER, LPAGD, LETUP, LETED, LLIST and LREVW

• IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG

• IRM 2.4.13, Command Code TERUP

• IRM 2.4.19, Command Codes REQ77, FRM77 and FRM7A

• IRM 2.4.59, Command Code TMSSN

• IRM 3.5.10, Remittance Transaction Research (RTS) System

• IRM 3.5.61, Files Management and Services

• IRM 3.10.5, Batch/Block Tracking System (BBTS)

• IRM 3.10.72, Receiving, Extracting, and Sorting

• IRM 3.12.32, General Unpostables

• IRM 3.13.2, BMF Account Numbers

• IRM 3.13.5, IMF Account Numbers

• IRM 3.13.12, Exempt Organization Account Numbers

• IRM 3.13.36, EPMF Account Numbers

• IRM 3.13.62, Media Transport and Control

• IRM 3.21.263, IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS)

• IRM 3.24.3, Individual Income Tax Returns

• IRM 3.24.40, ISRP System, Application for Taxpayer Identification Number for Pending U.S. Adoptions

• IRM 3.28.4, Identity Theft Returns for Submission Processing

• IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates

• IRM 10.5.1, Privacy Policy

• IRM 10.5.4, Incident Management Program

• IRM 21.5.6, Freeze Codes

• IRM 21.7.13, Assigning Employer Identification Numbers (EINs)

• IRM 25.6.1, Statute of Limitations Processes and Procedures

• IRM 25.23.2, General Case Processing

• IRM 25.25.10, Frivolous Return Program

(3) The following information is useful for correcting and researching taxpayer accounts:

• International; Submission Processing; IMF Foreign Address Job Aid, 2513-703.

• Perfecting Individual Master File Entities (Job Aid), 2430-003.

• Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers.

• Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area

• Document 6209, IRS Processing Codes and Information.

• Document 12085, IRS Spanish Job Aid and Glossary.

(4) For record control schedules, use Document 12990, Records and Information Management Records Control Schedules.

(5) See Document 11426, IRS Correspondence Manual, for more information on the guidance and procedures for the preparation of IRS and Department of Treasury correspondence.

(1) The ATIN is a temporary number used until the adoption is final and the applicant is able to obtain a SSN for their adoptive child.

(2) The ATIN is only valid as a primary TIN when it is used to file a Form 1040, U.S. Individual Income Tax Return, with an attached Form 8615, Tax for Certain Children Who Have Unearned Income. Form 8615 is used for children under 18 who have investment income of more than $2,200. Form 8615 must be attached to the child(s) Form 1040.

(3) ATIN generation will not create/generate Transaction Code (TC) "000" or establish an entity module on Master File, unless the child is the primary taxpayer on a Form 1040 and they earned investment income.

(4) The ATIN does not qualify the adoptive parents for Earned Income Credit (EIC) or, for tax years 2018 through 2025, the full amount of Child Tax Credit.

(5) The ATIN format is in the same nine-digit format as a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). An ATIN begins with the number "9", and the fourth and fifth digits are always "93".

• 9nn-93-nnnn

(6) The ATIN is assigned in sequential order.

(1) A taxpayer may apply for an ATIN for their prospective adoptive child only if they are in the process of adoption and meet all of the following qualifications:

(2) If the adoptive child has an existing SSN and the adoptive parents cannot obtain the SSN, the adoptive parent(s) may apply for an ATIN.

(3) An ATIN is not a substitute for a SSN to claim certain credits. Therefore, when taxpayers use an ATIN for their dependent, they do not qualify for Earned Income Credit (EIC).

(1) A taxpayer should not apply for an ATIN for their prospective adoptive child if:

• The child has a SSN and the adoptive parent(s) know the SSN or can obtain the SSN from the biological parent(s) or the placement agency.

• The child is not a U.S. citizen or resident.

  Note: Upon the child's entry to the U.S., the Bureau of Citizenship and Immigration Services (formerly INS) should provide enough documentation to apply for a SSN. If the child is not a U.S. citizen or resident, they should apply for an ITIN. (See Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number (ITIN) for more details).

  Example: U.S. citizens living overseas adopt a child overseas and do not plan to enter the U.S. with the child.
  These child(ren) are eligible for an ITIN and the parent(s) must complete a Form W-7 and attach it to their tax return.
  If this situation occurs, reject the Form W-7A and send CP 563, Adoption Taxpayer Identification Number (ATIN) Request Rejected - No Response/Already Assigned/Duplicate Application/Rejecting ATIN.

• The taxpayer can obtain a SSN (by filing a Form SS-5, Application for a Social Security Card, with the Social Security Administration (SSA), for their adoptive child in time to file their tax return.

• The taxpayer is not eligible to claim the adoptive child as a dependent on their tax return.

• The child is a foster child and there is no evidence the "foster parent" has filed a petition in court to adopt the child.

(1) Applicants may obtain a Form W-7A at the IRS.gov page at http://apps.irs.gov/app/picklist/list/formsPublications.html or using any of the following methods:

• IRS Offices Worldwide

• 800 -TAX - FORM (800-829-3676)

(2) Applicants can submit Form W–7A and the required documentation in an envelope (using regular first class mail) to the Austin Submission Processing Campus (AUSPC), ATIN unit using the following address:

Department of the Treasury
Internal Revenue Service
Stop 6182
Austin, TX 73301-0066

(3) For all packages, or letters/packages being sent overnight express to the ATIN Unit from other IRS sites, use the following street address:

Internal Revenue Service
3651 S. Interregional Highway 35
Stop 6182
Austin, TX 78741

(1) Any Form W-7A received in person by a Taxpayer Assistance Center (TAC) site or by mail at another Campus must be transshipped with the supporting documentation to AUSPC daily.

(2) If a Form W-7A is accepted or prepared at a TAC site, verify that all required fields of the Form W-7A are completed and the proper supporting documentation is attached. See Form W-7A Instructions for acceptable documentation. The required fields on the Form W-7A are as follows:

• Adoptive parent(s) Name and Taxpayer Identification Number (TIN) (Secondary, only if listed)

  Note: Adoptive parents may apply for an adoptive child if they have been assigned a Social Security Number (SSN) from the Social Security Administration (SSA) or an IRS Individual Taxpayer Identification Number (ITIN). The term TIN will be used interchangeably throughout the IRM for this specific situation.

• Adoptive parent(s) address

• Child's name

• Child's gender and Date of Birth (DOB) information

• Placement Agency Name and address

• Supporting Documentation Information (documentation from agency, agent, doctor, court official, or biological parent making the placement)

• Adoptive parent(s) signature.

(3) When transshipping ATIN applications to AUSPC, complete Form 3210, Document Transmittal, with adoptive Parent(s) name and TIN(s).

1. Retain Part 4. Forward Parts 1, 2 and 3 to AUSPC ATIN unit.

2. AUSPC ATIN unit will sign, date, and return Part 3 to the Originating Office.

3. The Originating Office will attach completed Part 3 to Part 4 and use as a "Maintenance Log".

(4) Submission Processing Campus (other than AUSPC) – If the Form W-7A is attached to a Form 1040 or Form 1040-SR , Code & Edit (C&E) will edit and complete the following:

• Edit "Detached W-7A" in the left margin of the return.

• Edit the Received Date (current date, if return not stamped) on the Form W-7A.

• Issue a Letter 0086C, Referring Taxpayer Inquiry/Forms to Another Office, to the applicant to notify them that the Form W-7A was sent to another location for processing.

• Detach and route the Form W-7A to AUSPC, using a Form 3210.

• Continue processing the Form 1040 or Form 1040-SR, but will not code for the exemption for the adopted child, if claimed.

(5) When the Form 1040/1040-SR falls out in ERS, the Rejects TE will research Command Code (CC) ATINQ (with the Primary or Secondary TIN) for the STAT-CD to determine the status of the application. If the status of the application is not in "A" STAT-CD (meaning ATIN assigned), complete the following:

1. Rejects will suspend until the ATIN is either Assigned or Rejected. Rejects will input the Returns Processing Date as the date the ATIN was Assigned or Rejected (STAT-DT) (as shown on the ASIGN screen).

2. Process the Form W-7A in Received Date order to reduce the suspense inventory in Rejects and allow posting of the Form 1040 or Form 1040-SR.

(1) Refer taxpayers to the Taxpayer Advocate Service (TAS) when the contact meets TAS criteria see IRM 13.1.7 Taxpayer Advocate Service TAS Case Criteria and you can’t resolve the taxpayer(s) issue the same day. Refer to IRM13.1.7.5 .

(2) Per the Taxpayer Bill of Rights (TBOR), taxpayers have the right to expect a fair and just tax system which provides taxpayers with the opportunity to have their facts and circumstances considered if they may affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from TAS if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through normal channels.

(3) An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact, and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief, or required by the IRM.

(4) The following types of cases should NOT be referred to TAS:

1. Cases where the taxpayer’s complaint or inquiry only questions the constitutionality of the tax system; or

2. Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing federal tax returns or paying federal taxes.

(1) The National Taxpayer Advocate and the Commissioner, W&I, have reached an agreement outlining the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete a case transaction rests with the W&I Division. The agreement is known as a Service Level Agreement (SLA).

(2) In preparation for a case to be referred to a W&I Division function, the TAS employee is responsible for the following:

1. Preparing Form 12412, Operations Assistance Request (OAR).

2. Securing all necessary supporting documentation.

3. Identifying cases that require expedite processing. No case will automatically receive expedite processing; requests for expedite processing will be made on a case-by-case basis.

4. Forwarding Form 12412 and documentation to the W&I Business Unit Liaison.

(3) The W&I Division is responsible for:

1. Assigning a liaison in each office or Campus where a Taxpayer Advocate is located.

2. Acknowledging receipt of the case within one (1) workday for cases requiring expedite processing or within three (3) workdays for all other cases.

3. Responding to TAS within three (3) workdays in writing, via facsimile, secure messaging e-mail, or hand delivery of resolution.

4. Providing TAS with the name and telephone number of the W&I group manager or employee assigned the case.

5. Determining a reasonable time frame for case resolution.

6. Upon closing of the OAR, the W&I employee assigned the OAR will complete Section VI of Form 12412, Operations Assistance Request OAR, and return it to the TAS employee assigned the case. The Form 12412 must be returned within three (3) workdays from the date that all actions have been completed and transactions input.

(4) For further information, refer to the W&I SLA online at TAS web page.

(1) If a taxpayer calls to say their identity was compromised or other general ATIN issues such as they did not apply for an ATIN, someone else used the ATIN, etc., provide the following information:

(1) Sort each batch into the following categories:

1. Form W-7A and supporting documentation mailed directly from applicant.

2. Form W-7A and supporting documentation from other IRS TAC sites or other IRS Campus Code & Edit (Form 3210 attached).

3. Form W-7A with Form 1040 or Form 1040-SR from Austin Code & Edit.

4. Form W-7A with Form 2848Power of Attorney and Declaration of Representative, attached (or some type of General Power of Attorney).

5. Converting Form W-7 (ITIN) to a Form W-7A, See IRM 3.13.40.6.5.

6. ATIN suspense correspondence.

7. Unsolicited correspondence (e.g., "White Mail", Request for Extension of ATIN, etc.).

(2) Detached Form W-7A’s from other Campuses.

1. When the ATIN clerk receives the Form W-7A from another campuses, they will batch them by the Received Date edited on the Form W-7A.

2. If no Received Date edited, edit the date on the Form 3210 onto the Form W-7A and use that date as the Batching date.

(3) AUSPC Interoffice Receipts. Form 1040 or Form 1040-SR with Form W-7A attached.– If the Form W-7A is attached to a Form 1040 or Form 1040-SR, Code & Edit will pull the return from the batch and route the package to the ATIN unit, following local procedures.

• The ATIN unit will suspend the return until the ATIN is assigned.

• After the Form W-7A is processed and the ATIN is assigned, the ATIN Tax Examiner (TE) will edit the assigned ATIN in the Dependent's social security number area on the front of the Form 1040 and send it back through the pipeline.

• If the ATIN application is Rejected, the ATIN TE will edit "ATIN Rejected" in the Dependent's social security number area on the front of the return and send it back through the pipeline.

• For refund returns only, edit "02RPD" and the date the ATIN was assigned or rejected in the left margin of the return.

(4) Form W-7 With Supporting Documentation – If the ITIN unit receives a Form W-7 with a request for an adoption TIN (domestic or Foreign child who is a U.S. citizen), edit an "A" beside "W-7."

1. The ATIN unit will convert the appropriate line information from the Form W-7 to a "dummy" Form W-7A. See IRM 3.13.40.6.5 for additional information.

(5) Stamp or edit the Received Date on all Form W-7A received and correspondence routed to the ATIN unit, if missing.

1. All Form W-7A under Line 5.

2. Front of all ATIN correspondence.

Note: If a loose Form W-7A is received, separately batch them from the returns with a Form W-7A received from Austin. Work batches in Received Date order.

(6) Bundle each category in blocks of 25. Provide packs to control clerk for preparation of Batch Control Log.

(7) Place blocks on batch carts with Batch Control Log and release to Technical Unit.

(8) Acknowledge receipt of all Form 3210 received and return Part 3 immediately to Originating Office. Maintain Form 3210 for six (6) months.

(9) Follow local procedure for acknowledging receipts from areas within the Austin campus.

(10) After the batch has been edited by the Tax Examiner, route the batches to Numbering prior to ISRP.

(1) Always use red for edit marks. If the applicant has entered red marks on the form which might interfere with transcription, edit with another color.

(2) Never alter, obliterate or erase the applicants' entries.

(3) If required item(s) are missing, illegible or obviously misplaced, attempt to correct the form by securing the information from the supporting documentation.

(4) If unable to perfect, edit the proper Documentation Code on the Form W-7A, to the right of Line 5. Once the application is input and the record is established, incomplete applications should be returned to the ATIN unit for IDRS and ASIGN work. See IRM 3.13.40.8.2, Suspending Applications – Status Code "S", for suspense procedures.

(1) Circling-

• A circle is used to delete incorrect data. If more than one Received Date is present, circle all later received dates and retain the earliest Received Date.

(2) Arrowing-

• If the applicant has misplaced an item that is close to the correct line, draw an arrow from the misplaced entry to the correct line. Also, arrow the Names, if applicant wrote them in the incorrect order (e.g., First name, then Last name).

(1) For general editing information and type of edit marks allowed, see IRM 3.13.40.6.2, Types of Edit Marks.

(2) Sign out a block of work in numeric order from Batch Control Log. Enter your TE stamp number and date completed. When sending a Form W-7A to ISRP for input, place the TE stamp as follows:

• Phase 1 by #3 (Child’s name) in the left margin.

• Phase 2 above the A in Application in the top margin.

(3) If more than one received date is stamped, circle out all but the earliest received date.

(4) The following information may be present on the supporting documentation to help you complete any of the required fields that are blank. For ISRP input, only research IDRS for incomplete name (Line 1a/1b) or address (Line 2), and invalid Primary/Secondary TIN (e.g., less than 9 digits) info. If there are other blank lines on the form and you can locate the missing information from attachments, then edit them on the Form W-7A. Otherwise, leave them blank.

1. Adoptive Parent(s) full name, address and TIN

2. Adoptive Child's full name

Note: The full name may be indicated as "Baby Girl", Infant Girl, "Baby Boy" or Infant Boy pending final adoption. This is acceptable for the first name.

3. Date of Birth of Child

4. Sex of Child

5. Placement Agency Name and address

(5) If the Form W-7A is not signed, continue to process. Edit applicable Documentation Code and input Reason Code "S", Suspense Reason Code 08, and any other applicable Reason Codes for the missing information that cannot be perfected from information on attachments.

(1) This field cannot be input by ISRP. If there is a "General or Durable Power of Attorney" or Form 2848 Power of Attorney and Declaration of Representative, attached for "Form W–7A", and all of the criteria in (7) below are complete, edit Documentation Code "0" for ISRP input. If you have questions about whether to accept the Form 2848 or General POA to the Centralized Authorization File (CAF), refer to your work leader. If the POA is complete, input the Power of Attorney (POA) name and address fields on the ASIGN screen. If not, then do not input the POA into the ASIGN screen. Notify the applicant the reason that the POA is not acceptable, using the Letter 2673C, Representative or Appointee/Taxpayer Response.

(2) A copy of all correspondence sent from the database will automatically generate to the POA. In order to do this, you must always edit "Documentation Indicator" "0" with no Status Reason Code, to prevent it from auto assigning. When it comes back from ISRP, input the POA information on the ASIGN screen, to ensure the POA receives the correspondence. Once the POA information is input, you can input STAT-CD "A" to both assign the ATIN and generate the notice to both the POA and applicant, if application is acceptable. If there is information missing, you can also suspend and correspond at this point.

(3) Taxpayers will occasionally submit a Form W-7A that has been signed by their enrolled agent, or some other representative. These personal representatives must submit a Form 2848, Power of Attorney and Declaration of Representative, with Part II completed; or there must be an acceptable General/Durable POA established on the Centralized Authorization File (CAF) file.

(4) Taxpayers may also submit a Form 8821, Tax Information Authorization, as documentary evidence for signing the application. However, Form 8821 does not authorize the signing of the application.

(5) For a representative to have authority to act on behalf of a taxpayer, the taxpayer must provide the representative with an acceptable, written power of attorney (as described in (7) below) and the representative must provide a declaration of representative (as described in (8) below).

(6) A completed Form 2848, Power of Attorney and Declaration of Representative, satisfies all requirements for both a power or attorney and a declaration of representative. Part I of Form 2848 satisfies the requirements for a power of attorney described in (7) below, and Part II of Form 2848 satisfies the requirements for a declaration of representative described in (8) below.

1. If on Form 2848, "Tax Form Number", is anything other than "Form W-7A", then do not update the ATIN database. You can still route the Form 2848 to the CAF unit, but you should send the representative a Letter 2673C, Representative or Appointee/Taxpayer Response, acknowledging the receipt of the Form 2848 and explaining that you sent it to be processed for the tax form indicated, rather than for the Form W-7A. If the representative still wants to act on behalf of the taxpayer, he/she must submit a revised (new) Form 2848 to include a Form W-7A.

(7) If a representative submits a power of attorney that is not on Form 2848, Power of Attorney and Declaration of Representative, it must include all of the following items to be sufficient to process the Form W-7A.

1. Name and mailing address of the taxpayer

2. Taxpayer Identification Number (TIN) of the taxpayer

3. Name and address of the representative

4. Description of the matter(s) for which the representative is authorized, which, if applicable, must include:
   The type of tax involved
   The tax form number (for ATIN purposes, Form W-7A); and the specific years(s)/period(s) involved; and
   

5. A clear expression of the taxpayer's intention concerning the scope of authority granted to the representative(s).

(8) If a representative submits a power of attorney that is not on Form 2848, the representative must also provide a written "declaration of representative" stating the following:

1. I am not currently under suspension or disbarment from practice before the IRS

2. I am aware of regulations contained in Treasury Department Circular No. 230 (31 CFR part 10)

3. I am authorized to represent the taxpayer(s) identified in the power or attorney; and

4. I am an individual authorized to practice before the IRS under Circular 230.

(9) A power of attorney that does not contain one or more of the items of information described in (7)(a) through (7)(d) above is defective and cannot be accepted as long as the defect remains. The representative can correct the defect by signing (on behalf of the taxpayer) a Form 2848, Power of Attorney and Declaration of Representative, that includes the missing information and attaching this Form 2848 to a copy of the original power of attorney, under the following conditions:

1. The original power of attorney authorizes the representatives to handle, among other things, Federal tax matters (e.g., if the power of attorney says that the representative has the authority to perform any and all acts, then the representative has authority to handle Federal tax matters); and

2. The representative attaches to the Form 2848 a statement (signed under penalty of perjury) which states that the original power of attorney is valid under the laws of the governing jurisdiction (e.g., if the taxpayer resides and executed the original power of attorney in State A, the representative should state that the power of attorney is valid under the laws of State A).

(10) If someone other than the applicant signs the Form W-7A, research CC CFINK under Centralized Authorization File (CAF) to verify the personal representative is authorized to sign the Form W-7A for that year.

(11) Use the following addresses when routing or faxing a Form 2848, Form 8821, or "acceptable" General/Durable POA to a Centralized Authorization File (CAF) Unit. Refer to Web page for CAF contacts. The CAF Contacts information will display.

(12) You may accept a fax of Form 2848, Power of Attorney and Declaration of Representative, if you are in telephone contact with a taxpayer to secure missing data or respond to questions, or gathering information to make an application processable. During telephone contact, you can accept information to complete incomplete line information, but the Documentary Support must be mailed or faxed and attached to the Form W-7A. After reviewing the Form 2848, forward to the Centralized Authorization File (CAF) unit for processing, if complete. Then, input POA to the ASIGN screen.

(13) If correspondence is attached to the application that is unrelated to the Form W-7A application, but needs to be detached and routed to the appropriate functional area, attach a photocopy of the POA/TIA to the correspondence. Indicate that the POA form has been detached and routed to the CAF unit.

(1) If the ITIN unit receives a Form W-7 with a request for an adoption TIN that is for a domestic adoption, they will edit an "A" to the right of the "7" in the upper left corner and route the Form W-7 (and possibly attached tax return) to the ATIN unit. The ATIN unit will convert the "Required field" lines onto a "Dummy" Form W-7A. Use the name on the signature line and applicant's mailing address to research IDRS for the parent’s name and TIN.

(2) If there is supporting documentation attached regarding the adoption, make every attempt to use the information provided on the Form W-7 and attachments to convert the information to a Form W-7A and process the "Dummy" application for a ATIN. Edit the Documentation Code on Form W-7A to right side of line 5 and the "Required entries" on the "Dummy" Form W-7A as indicated below. Attach the Form W-7 behind the "Dummy" Form W-7A and "X" it.

(3) If you are unable to convert all of the line items to the "Dummy" Form W-7A, or the Placement Agency information is missing, then suspend to correspond. After ISRP input, then:

1. Input "S" in the STAT-CD field,

2. Input applicable Status Reason Codes in STAT-RSN-CD field and

3. Input "Conversion of W-7" in the Remarks.

(4) Once the ATIN is assigned, edit the ATIN in the Dependent's social security number area , if the individual tax return is attached. For TY 2017 and prior, edit the ATIN in the Exemptions social security number area. If the ATIN is assigned after April 15, then edit "02 RPD" and the date the ATIN was assigned in the left margin of the tax return, if it is a refund return. Route the return to Receipt and Control for processing.

(1) If the Form W-7A is received without a tax return and the adoptive parent(s) is U.S. citizen(s) living abroad and the child has NOT been issued a Passport, Permanent Resident card, or Certificate of Citizenship because they do not plan on entering the United States, you must edit the Form W-7A for ISRP input, then reject the application.

(2) Reject the Form W-7A and issue CP 563, Adoption Taxpayer Identification Number (ATIN) Request Rejected - No Response/Already Assigned/Duplicate Application/Rejecting ATIN.

1. Input Status Code "R", and

2. Status Reason Code "04".

If...	Then use fillable paragraph S in 0096C letter...
a. Baby/child already has an SSN.	Upon review of the Form W-7A , Application for Taxpayer Identification Number for Pending U.S. Adoptions, the child you intended to adopt does not qualify for an Adoption Taxpayer Identification Number (ATIN). The child already has a Social Security Number (SSN).
b. Baby/child already has an ITIN	Upon review of the Form W-7A Application for Taxpayer Identification Number for Pending U.S. Adoptions, the child you intended to adopt does not qualify for an Adoption Taxpayer Identification Number (ATIN). The child already has an Individual Taxpayer Identification Number (ITIN).

Note: The 0096C letter is used in sensitive circumstances such as the birth mother agrees to the adoption, but changes her mind before it is finalized. Another example is the adoption was finalized, but the child did not live. Use the information in paren (c) in the cases where the child was not placed in the adoptive parent’s home.

(3) If the Form W-7A is attached to the tax return, route the package to the ITIN unit, instead of rejecting with a CP 563.

1. Attach a note or "buck slip" explaining that the child is not a U.S. citizen and needs an ITIN, instead of an ATIN.

2. Attach Form W-7 to the front of the tax return.

3. Include any legal documentation received with the W-7A application.

4. Complete the Dependents area (Line 6c on TY 2017 and prior) of the tax return with the child's name, etc. Leave Dependent's Social Security Number (SSN) blank and the IRS will fill that in when the ITIN is assigned.

(4) Route any misdirected Form W-7, with or without attached return, to the ITIN unit.

(1) The Command Codes for ATIN are described below and they are in your "profile". This is not an all inclusive list of Command Codes that you could use to process these applications. Any other Command Codes you need can be added to your Employees Security File ("profile") with your manager's approval.

(2) You will use both IDRS Command Codes, as well as the ones specific to updating the ATIN database. Some of the IDRS Command Codes that are available to you are listed below.

(3) The ASIGN Command Codes are ONLY available to the ATIN unit. ATIN Tax Examiners have access to assign or update an ATIN status. Other IRS functions access the ATIN status using CC ATINQ with the Primary or Secondary TIN. The following Command Codes are specific to the ATIN database.

(4) See Figure 3.13.40-3 for a display of the elements on the CC ASIGN screen.

(1) The status codes in the STAT-CD or EXT-STAT-CD fields identify the status of the Form W-7A application and helps other functions resolve account issues.

(2) Applications that have been auto assigned will be in "A" status and have ATINs notated by the Clerical Unit above the title on Form W-7A. Do not work these applications. Work only those applications that do not have an ATIN notated.

(3) Status Codes "U" or "H" are generated in the STAT-CD field from the ISRP input of a Form W-7A.

1. Status "U" indicates that no duplicate applications were found, but the ATIN could not be auto assigned due to some problem with the data.

2. Status "H" indicates that a possible duplicate application was found.

Note: In both instances, carefully review the account to ensure this is not an application for a twin, or from the same parent for a different child (multiple adoptions).

(4) The status codes which can be assigned by a Tax Examiner are the following:

1. "A" (Assigned)

2. "S" (Suspended for correspondence)

3. "R" (Rejected)

Note: Status Code A can be generated if the Documentation Code 1 is input by ISRP and no other field errors exist on the document. In this instance, the ATIN will be Auto-Assigned.

(5) Status Code "E" generates when the ATIN has expired and Status E is computer generated. This occurs when:

1. Account has been in Status Code "A" for 24 months. (Actually, the system allows the ATIN to stay active for 3 additional months).

2. Account has been in Extension Status Code "A" for 24 months. When an ATIN is issued, the IRS advises the applicant the extension is only good for one year. However, the ATIN will remain active on the system for two years. After one year, the applicant must provide the IRS with the status of the child's SSN application. Once the status is provided, the ATIN can be Rejected or left in Extension Status "A".

3. Most CP notices contain a "stub" with a request for the applicant to provide the child's assigned SSN. If the child's SSN is input into the system, an "E" generates.

(6) When you see "E" in the STAT-CD or EXT-STAT field under any of the ATIN Command Codes, it indicates the ATIN is no longer valid and has expired on the DM-1 for filing a Form 1040 or Form 1040-SR..

(1) The computer generates Status Code "A" in the STAT-CD field when all fields are valid and Documentation Code is "1".

(2) The computer generates Status Code "E" in the STAT-CD field when the original 2 year time frame has Expired and no extension was approved.

(3) See the following table for additional information:

(1) When you input a Status Code "A", you DO NOT enter a Reason Code to generate the CP 560A. However, if you input a "S", or "R", enter a Reason Code to generate the CP Notice with the correct information.

(2) Following is a list of the valid Status Codes, Reason Codes and CP Notices that a TE can input.

(1) For applications that have been auto assigned, the Clerical Unit will write the ATIN above the title on Form W-7A. Do not work these applications. If there's a computer problem and it's in "A" status, but an ATIN has not been auto-assigned,, assign an ATIN.

(2) Review names, address, the name of the child and date of birth fields on screen against the Form W-7A data only for accuracy. If incorrect, then correct all coding and transcription errors on these displayed fields, to ensure notices are generated to the correct address and the DM-1 file is updated with the correct date of birth.

(3) All data fields marked as invalid (*) MUST be corrected. If there is an error on a Primary Foreign Address, make sure the City, or City and Province are in the City field, the Country Code is in the State field, and the Postal Code is in the Zip Code field.

(1) Review names, address and date of birth fields on screen against the Form W-7A data only for accuracy. If incorrect, then correct all coding and transcription errors on these displayed fields only.

(2) Correct data fields marked as invalid (*), if possible. You must have the correct information in the Primary Name and address field to send a CP notice.

(3) When fields are invalid and cannot be corrected, then:

1. Input "S" in "STAT-CD>" field, then

2. Enter Suspense Reason Codes in "STAT-RSN-CD>" field, then

3. Enter any necessary comments in Remarks field, then

4. Move cursor to Line 24 of screen, and

5. Transmit

(4) Line by line Suspense correction procedures:

(1) When research indicates Form W-7A should be rejected, take the following steps:

1. Input "R" in the "STAT-CD>" field and the appropriate reject reason code in the Reason Code (STAT-RSN-CD) field:

(1) Once a block is completed, the Tax Examiner will update the Processing Control Log with the completed time and date, number of cases Assigned, Suspended and Rejected in the block. When an entire block has been Assigned or Rejected, forward the block to Files.

(2) For Assigned Applications, write ATIN number above the title on Form W-7A.

(3) For Suspended Applications, all Form W-7A will be suspended until the updated information is received, or the time expires and the case is rejected.

(4) For Rejected W-7A Applications because, for example, the child is not a U.S. citizen, an application is in process, or it's a duplicate application, or a "Dummy" Form W-7A, keep the Form W-7A within the numbered batch. Use your local report to identify the suspended ones that will reject, due to "no reply".

(5) For AUSPC Only– When a Form 1040 or Form 1040-SR. tax return is attached and the application requires suspension, keep the return(s) with the Form W-7A until the application is either assigned or rejected. If assigned, edit the ATIN above the Form W-7A title and in the "Dependent's social security number", area (Line 6c(2) on TY 2017 and prior) on the tax return next to the adoptive Child's name.

1. For Refund returns only, edit 02 RPD and the date the correspondence was received in the left margin to correct the condition to assign the ATIN.
   Detach the Form W-7A and route to Files. Forward the tax return to the pipeline area for processing.

2. These will be kept in a separate suspense from the other Form W-7A applications and will be immediately routed back to the pipeline after ATIN resolution is completed. Send the return back to the pipeline as soon as the ATIN is assigned or rejected.

Note: Keep the Form W-7A in the numbered block in DLN order before routing the entire block to Files.

(1) For cases with status code "S" and any suspense Reason Code, a CP 562A notices generate giving the taxpayer 45 days to reply.

(2) If the case is in status "S" for 75 days continuously, the system will generate a "R" in the STAT-CD field and a CP 563 (03). The notice notifies the taxpayer the application was rejected due to a "No Reply" .

(1) When ATIN mail is returned as undeliverable, research IDRS for a better, or Last Known Address (LKA). See IRM 3.13.40.7.1, Command Codes (CCs), for research Command Codes. If a better address is found, update address on the ATIN database only and reissue notice.

(2) Procedures for updating CD-NOT field:

(3) If you cannot find a more recent address, notate "LKA-Undel" in the remarks field and destroy as classified waste.

(1) Background--IRC 3705 of the IRS Restructuring and Reform Act of 1998 provides identification requirements for all IRS employees working tax related matters. IRS employees are required to give their name and unique identification number during taxpayer telephone, face to face and written contact. In addition a telephone number is required on all taxpayer correspondence. This will provide taxpayers with enough information to identify an IRS employee who has previously assisted with tax related matters.

(2) Key points - All IRS employees, in the campus, headquarters, and area offices who communicate by telephone, correspondence, or face-to-face with taxpayers, or their personal representatives, on tax-related matters are required to provide (at a minimum) the following information:

1. Telephone Contact: Their title (e.g., Mr., Mrs., Ms., Miss), their last name, and their badge identification (ID Card) number.

2. Face to Face: Their title (e.g., Mr., Mrs., Ms., Miss), provided as appropriate during the conversation, their last name and their badge identification (ID Card) number.

3. Correspondence: All correspondence must include a telephone number where the taxpayer question(s) can be answered. In addition, manually generated and handwritten correspondence must have their title (e.g., Mr., Mrs., Ms., Miss), last name, and IDRS, letter system, or their badge identification (ID Card) number.

4. The IDRS number and numbers for some other letter systems are automatically generated. If it is not generated, or a handwritten note is prepared, the badge identification (ID Card) number must be used. Toll-free employees may also provide their location for identification purposes. E-mail and faxes to taxpayers on tax related matters, are considered manually-generated correspondence and must include the required information.

5. Correspondence, whether sent directly to the taxpayer or to the taxpayer's personal representative, must contain the required information.

6. When a taxpayer insists on speaking with a specific employee who previously handled their inquiry or request, or complains about the level of service previously provided, every attempt should be made to resolve the taxpayer's inquiry. If the issue cannot be resolved, the employee should refer the inquiry using established procedures to his or her manager.

7. Correspondex letters will require a specific employee name and telephone number only if the employee initiating the correspondence is in the best position to respond to any questions the taxpayer may have about the correspondence, or the employee is asking the taxpayer to provide additional case-related information.

8. Otherwise, if the taxpayer does not need to contact a specific employee, the correspondex letter needs only an IRS telephone number and standard signature.

9. Secretaries, receptionists or other people who answer the telephone in functional offices who need to identify themselves should provide their badge identification (ID Card) number only if they are answering telephones which are routinely used to provide tax or account information.

10. It is not necessary to repeat the badge identification (ID Card) number on a subsequent contact, when the nature of an employee's work involves multiple contacts with the same taxpayer, and the employee has given the taxpayer (either telephone or in-person) their aforementioned number on the first contact.

(3) During a taxpayer contact, when-

• It appears there may be a hardship situation, or

• The taxpayer asks to be referred to the Taxpayer Advocate Service (TAS), or the contact meets TAS criteria, and

• You can't resolve the taxpayer's issue within 24 hours (this does NOT mean you cannot assign the child's ATIN within 24 hours) then refer to TAS using instructions below.

(4) Prepare and forward Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order ), to the Local Taxpayer Advocate. However, if you have taken steps within 24 hours to resolve the taxpayer's issue, do not transfer the case to TAS unless the taxpayer asks to be transferred. Additional information on the Taxpayer Advocate Service refer to IRM 3.13.5.2.

(1) IRC 6103 establishes the taxpayers (T/P’s) right to privacy of tax information. Ensure you provide the correct information to the correct T/P or authorized representative (check CC CFINK to research for a POA).

(2) IRC 7213, IRC 7213A, and IRC 7431 provide criminal penalties and civil remedies to ensure T/P's returns and return information remain confidential.

(3) For more information on General Disclosure Guidelines refer to IRM 21.1.3, Operational Guidelines Overview and for full discussions refer to IRM 11.3.1,Introduction to Disclosure through IRM 11.3.40, Disclosures Involving Trust Fund Recovery Penalty Assessments.

(4) For information on Submission Processing Policy on the use of FAX and Signature Stamps refer to IRM 21.3.4.3.7, Use of FAX for Taxpayer Submissions.

(1) Determine the legitimacy of the phone response by asking questions pertaining to information provided on the original application:

• Name

• Address

• Social Security Number (SSN)

• Date of Birth

(2) Once you have verified the taxpayer is responsible for the missing information, update/correct the missing information on the ASIGN screen. Update the application status on the screen print and input "Oral Testimony" in the remarks field.

3.13.40.9.5.1 (01-02-2020)

Applicant Questions Regarding Filing Form W-7 for ITIN

(1) If we rejected a Form W-7A application based on the citizenship of a foreign born child and their tax return and Form W-7A application were referred to the ITIN function, see IRM 3.13.40.6.6, Rejecting Forms W-7A, to provide the applicant with a clear explanation.

(2) If the taxpayer has additional questions about their account, transfer the call to 800-829-1040. International customers should call 267-941-1000 (not a toll-free number).

(1) Review the taxpayer letter or CP 561 for an assigned SSN. If the applicant still needs an Extension, then use the chart to determine whether to Assign or Reject their extension status (EXT-STAT).

(1) There are three valid extension codes for ATIN application record, "A", "R", and "E".

(2) A "Final" notification of expiration, CP 561(03) generates to the taxpayer, but the ATIN stays active for 3 additional months.