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Part 3. Submission Processing

Chapter 13. Campus Document Services

Section 40. Application for Tax Identification Number for Pending U.S. Adoptions

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

3.13.40.1  (01-01-2010)
Adoption Taxpayer Identification Number (ATIN)- Overview

  1. This section of the Internal Revenue Manual (IRM) provides procedures for reviewing and processing:

    • Form W-7A Application for Taxpayer Identification Number for Pending Adoptions, and

    • Supporting Documentation.

    • See Exhibit 3.13.40-1 for a copy of the Form W-7A.

  2. Form W–7A is used to apply for an IRS ATIN and these forms are processed at the Austin Submission Processing Campus (AUSPC).

  3. Part 301.6109-3 of the Internal Revenue Code requires taxpayers to obtain a Taxpayer Identification Number (TIN) for their children in order to claim certain tax benefits such as the dependency exemption, Adoption Credit, Child Tax Credit, and the Credit for Child and Dependent Care Expenses.

  4. Adopting parents who have custody of a prospective adoptive child cannot apply for a SSN for the child until the adoption is final and a corrected birth certificate is obtained.

    Note:

    If the child already has an existing SSN, some parents may not have access to the SSN due to privacy laws, or the biological parent has not supplied it to the prospective adoptive parent(s). Do not research IDRS for the child's SSN, even if the adoptive parent(s) give you the biological parents name, etc. You cannot provide it to the adoptive parent. Continue processing the Form W-7A.

  5. The Form W-7A and supporting documentation constitute confidential taxpayer information.

  6. Since tax year 1997, adopting parent(s) who qualify for and intend to claim the dependency exemption must apply for an ATIN for their adoptive child and list the ATIN on their return.

  7. The Form W-7A is processed under:

    • Program Code: 33060

    • Tax Class: 6

    • Doc Code: 96

    • DLN File Location Code: 18

  8. IRS employees or applicants who have questions about Form W-7A processing can call the ATIN unit in Austin at (512) 460-7898, or information can be faxed to (512) 460-4046. The normal telephone operation hours are from 8:30 a.m. to 3:00 p.m. CST.

3.13.40.1.1  (01-01-2010)
Characteristics of the ATIN

  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 valid as a dependent TIN identifying the adoptive child. The ATIN is only valid as a primary TIN when used to file a Form 1040/ Form 1040A for the child with an attached Form 8615. The Form 8615 is a form used for children who have investment income and must be attached to the child's Form 1040 or 1040A.

  3. The issuance of the ATIN will not generate Transaction Code (TC) "000" or establish an entity module on Master File, unless the situation described in (2) above exists where the child is the Primary on a Form 1040/A.

  4. The ATIN does not qualify the adoptive parents for EIC or the Economic Stimulus Payment portion for the child.

  5. The ATIN format is in the same 9-digit format as an ITIN, beginning with the number "9" , but the fourth and fifth digits are "93" .

  6. The ATIN is assigned in ascending sequential order.

3.13.40.1.2  (01-01-2010)
Who May Apply

  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:

    • The child is legally placed in their home for an adoption by an authorized placement agency. An authorized placement agency is any agency that is authorized by a State, the District of Columbia, a possession of the U.S., a foreign country, or a political subdivision of any of the foregoing to place children for adoption. This also includes biological parents and other persons authorized by state law to place children for legal adoption.

    • The adoption is a domestic adoption, or the adoption is a foreign adoption, and the child has a Permanent Residence Card, Certificate of Citizenship, or "I-551" stamp in the child's passport indicating the child has gained U.S. citizenship, or the child has a " IR2" , "IR3" or "IR4" visa.

    • The taxpayer qualifies to claim the child as a dependent on their tax return, i.e. they meet the dependency tests for claiming the exemption for the child.

  2. If the adoptive child has an existing SSN, but the adoptive parents cannot obtain it, we will issue an ATIN.

    Note:

    If the parent(s) of a foster child placed in the home have filed a petition in court to adopt the foster child or intent to adopt, the foster care agency should be able to obtain the child's SSN. If the parent(s) have made every attempt to secure a SSN from the state/agency/other person(s) and for various reasons are unable to secure it prior to the due date of the return, assign 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). For the 2007 and 2008 tax years, taxpayers do not qualify for the Economic Stimulus Payment portion for the child.

    Note:

    When the adoption is final and the taxpayer receives a SSN for the child, they can file an amended return listing the assigned SSN, if they qualify for EIC. However, they cannot file a Form 1040X to claim the Economic Stimulus Payment.

3.13.40.1.3  (01-01-2010)
Who May Not Apply

  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 for more details). Example is U.S. citizens living overseas adopt a child overseas and do not plan to enter the U.S. with the child. These children 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.

    • The taxpayer can obtain a SSN (by filing a Form SS-5 with 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 that the "foster parent" has filed a petition in court to adopt the child.

3.13.40.1.4  (01-01-2010)
How and Where to Apply

  1. Applicants may obtain a Form W-7A via:

    • IRS Offices Worldwide

    • 1- 800 -TAX - FORM (1-800-829-3676)

    • World Wide Web

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


    Internal Revenue Service
    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

3.13.40.1.5  (01-01-2010)
Transshipping to AUSPC for Processing

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

    Note:

    Sites other than Austin – Do not forward Forms W–7A to AUSPC with Form W-7/ Form W-7SP on the same Form 3210. They MUST be on a separate Form 3210.

  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:

    • Adoptive parent(s) Name and SSN (Secondary, only if listed)

    • Adoptive parent(s) address

    • Child's name

    • Child's sex and Date of Birth information

    • Placement Agency Name and address

    • Supporting Documentation Information

    • Adoptive parent(s) signature

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

    Note:

    Notate name and telephone number of employee completing Form 3210. Ensure that the Received Date is edited in the middle of the Form W-7A.

    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/ Form 1040A, 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 86C 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/A, but will not code for the exemption for the adopted child, if claimed.

  5. When the Form 1040/ Form 1040A falls out in ERS, the Rejects TE will research CC ATINQ (with the Primary to Secondary SSN) 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).

    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 these Forms W-7A in Received Date order to reduce the suspense inventory in Rejects and allow posting of the Form 1040/A.

    3. See Figure 3.13.40-1 for a copy of the ATINQ screen showing an ATIN was assigned (900-93-) and in STAT-CD "A" .

    Figure 3.13.40-1
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.13.40.2  (01-01-2010)
Taxpayer Advocate Service (TAS)

  1. The Taxpayer Advocate Service is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.

  2. While the Internal Revenue Service (IRS) is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per IRC § 7803(c), Congress established the office of the National Taxpayer Advocate (NTA) and its functions within the IRS to assist these taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

  3. Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

3.13.40.2.1  (01-01-2010)
Referring Cases to TAS

  1. Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, TAS Case Criteria) and you can’t resolve the taxpayer’s issue the same day. The definition of " same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same-Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Check the TAS box on AMS, if applicable.

    Note:

    It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind. Refer also to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information. Provide the taxpayer with the number for the NTA toll-free case intake line, 1-877-777-4778 or TTY/TDD 1-800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service he or she received.

  2. 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.

  3. 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 or paying federal taxes.

  4. TAS Case Criteria - Any taxpayer contact that meets any of the criteria listed below should be forwarded to the local Taxpayer Advocate for special handling using a Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). The following is a list of situations to be referred if any of the criteria apply:

    TAS Case Criteria
    1. The taxpayer is experiencing economic harm or is about to suffer economic harm.
    2. The taxpayer is facing an immediate threat of adverse action.
    3. The taxpayer will incur significant costs if relief is not granted (including fees for professional representation).
    4. The taxpayer will suffer irreparable injury, or long term adverse impact if relief is not granted.
    5. The taxpayer has experienced a delay of more than 30 calendar days to resolve a tax account problem.
    6. The taxpayer has not received a response or resolution to their problem or inquiry by the date promised.
    7. A system or procedure has either failed to operate as intended, or failed to resolve the taxpayer's problem or dispute within the IRS
    8. The manner in which the tax laws are being administered raises consideration of equity, or have impaired or will impair the taxpayers' rights.
    9. The National Taxpayer Advocate (NTA) determines compelling public policy warrants assistance to an individual or group of taxpayers. The NTA has the sole authority for determining which issues are included in this criterion and will so designate by memo.
    Note: Case criteria are not meant to be all inclusive. Evaluate each taxpayer situation based on the unique facts and circumstances of each case.

3.13.40.2.2  (01-01-2010)
TAS Service Level Agreements (SLAs)

  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.

    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 timeframe 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 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 http://tas.web.irs.gov under the heading "Policy/Procedures/Guidance. "

3.13.40.3  (01-01-2010)
Receipt at AUSPC — Clerical Instructions

  1. Mail is opened, extracted, date stamped, placed in boxes, and forwarded to the ATIN Clerical Unit.

  2. Each box has a Batch Control sheet, Form MAR-8203, which identifies:

    • Batch Number

    • Program Number

    • Number of Boxes in Batch

    • Date (if not present, stamp Batch Control sheet with the date the boxes are received in the ATIN unit).

3.13.40.3.1  (01-01-2010)
ATIN Clerical Control Unit

  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/A from Austin Code & Edit

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

    5. Form W-7 from the ITIN unit - (For conversion to a Form W-7A, See IRM 3.13.40.4.5.)

    6. ATIN suspense correspondence

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

  2. Detached Forms W-7A from other Campuses

    1. When the ATIN clerk receives these Forms W-7A from another campus, 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/A with Form W-7A attached – If the Form W-7A is attached to a Form 1040/ Form 1040A, 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 TE will edit the assigned ATIN in the Dependent's social security number area (Line 6c(2)) on the front of the Form 1040/A 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 (Line 6c(2)) 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.

      Note:

      If the applicant lives overseas and has adopted a child there and does not intend to enter the U.S., Route the package to the ITIN unit and include an explanation of the situation on a "buck slip" . Do not not detach one of these applications from the tax return and reject it, since the Form W-7 requires the tax return to be attached.

  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" and route it to the ATIN unit.

    1. The ATIN unit will convert the appropriate line information from the Form W-7 to a "dummy" Form W-7A. See IRM 3.13.40.4.5. for additional information.

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

    Note:

    Use the current date, or Form 3210 date for those transhipped from outside Austin, or the date routed to the ATIN unit from the ITIN unit or AUSPC Code & Edit.

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

    2. Front of all ATIN correspondence.

      Note:

      Be sure to separately batch the loose Forms W-7A and Return with Form W-7A from Austin. Work batches in Received Date order.

  6. Bundle each category in blocks of 50. 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 Forms 3210 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.

3.13.40.4  (01-01-2010)
Tax Examiner Review of Application and Supporting Documentation

  1. The applicant is instructed to send a copy of the original documentation. If the documentation is original , make a copy of the documentation and send the original documentation back to the applicant.

  2. On each application, you will first check for Primary SSN validity (i.e., does not begin with 9's, not all zeroes, and is 9 digits). This does not mean you check IDRS for validity. Make any corrections to the Received Date format and any address editing required for ISRP input. Also, check the attached documentation to determine the Documentation Code you will edit in the bottom margin of the Form W-7A.

  3. If there is an indication of a foreign child, and no citizenship or residency documents are present, then edit Documentation Code "0" . Once you have determined that the Form will be rejected, you can discontinue reviewing the Form W-7A for any missing line entries or attachments. However, the Parent's Name and address info must be complete in order to generate CP 563. After ISRP input, then reject the application with Status Code "R" and applicable Reason Code "04" .

  4. To ensure that the adoption is truly underway and that the supporting documentation is attached to correct Form W-7A, ALL of the following information must be included in the application packet. Review Form W-7A and its supporting documentation to ensure the following is clearly indicated.

    1. A statement that clearly establishes that the child listed on Form W-7A was placed in the applicants home for the purposes of adoption

    2. Adoptive parent(s) full name(s)

    3. Adoptive child's full name

    4. Child's date of birth

    5. Date the child was placed in the applicants home

    6. Name of the placement agency or agent authorized to perform adoption placements. An authorized agent can be a private attorney, court judge, an official of a foreign government, a hospital official, or one of the child's biological parents.

  5. If the required information is either not present with the supporting documents or does not match the Form W-7A, suspend using the appropriate Documentation and Status Reason Codes.

  6. Edit the Documentation Code to Form W-7A in the margin to the right of line 5. The conditions are found in the Form W-7A packet and are used to determine the appropriate Documentation Code. See the following table for further information:

    If... Then, edit Documentation Code...
    Documentation is a foster care agreement with no mention of adoption 3 (Used only with Reason Code 12)
    There is an indication they are in the process of adopting a foster child but do not mention any attempt to secure the child's SSN, suspend for an explanation. 3 (Used only with Reason Code 12)
    Documentation is not clearly for the child listed on the application 2 (Used only with Reason Code 11 applies)
    Documentation does not establish that the placement is for adoption by the parent(s) listed on the application 2 (Used only with Reason Code 11 applies)
    Documentation is missing 0 (Used with Reason Codes 01-10)
    Form 2848 Power of Attorney (POA) is attached and neither Document Code 2 nor 3 applies 0 (Used with Reason Codes 01-10)
    Adoptive child is foreign born and no citizenship or residency documents, or appropriate visas or visa statements are attached and neither Document Code 2 nor 3 applies. 0 (Used with Reason Codes 01-10)
    Acceptable documentation is present and no other Document Code applies. 1 (Used when no reason code applies but may be used with Reason Codes 01-08 and 10)

  7. After editing the "Documentation Code" , you will input the applicable "Status Reason Code(s)" on the ASIGN screen. See the following table for further information:

    If... Then input Status Code S with Status Reason Code...
    Child's Name
    (Line 3a) Blank and cannot be determined from attachments     		01 (Used with Documentation Code "0" or "1" )
    Date of Birth
    (Line 4) – blank and cannot be determined from attachments     		02 (Used with Documentation Code "0" or "1" )
    Placement Agency Name 05 (Used with Documentation Code "0" or "1" )
    Placement Agency Address 06 (Used with Documentation Code "0" or "1" )
    Date Child Placed in Home 07 (Used with Documentation Code "0" or "1" )
    Form W-7A Signature(s) missing 08 (Used with Documentation Code "0" or "1" )
    No Documentation attached 09 (Used with Documentation Code "0" )
    SSN Mismatch 10 (Used with Documentation Code "0" or "1" )
    Documentation is not clearly for the child listed on the application 11 (Used with Documentation Code "2" )
    Documentation does not establish the placement is for adoption by the parent(s) listed on the application 11 (Used with Documentation Code "2" )
    Documentation is a foster care agreement with no mention of adoption 12 (Used with Documentation Code "2" )
    a. If there is an indication they are in the process of adopting a foster child, but do not mention any attempt to secure the child's SSN, suspend for an explanation. 12 (Used with Documentation Code "3" )

    Note:

    Most of the Status Reason Codes are used in conjunction with the input of Status Code "S" to suspend for Required entry fields.
    Status Reason Code "04" is used with Status Code "R" to reject an application when there is a foreign adoption and the child is not yet a U.S. citizen

    .
    Search all attachments for the missing information to avoid unnecessary correspondence.

  8. If a Form 2848 or Power of Attorney (POA) is attached, edit a Documentation Code "0" with no Status Reason Code. Flag the return, following local procedures, to process the POA and input the information to ASIGN. See IRM 3.13.40.4.4.

3.13.40.4.1  (01-01-2010)
Editing – General Information

  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 a required item is missing, illegible or obviously misplaced, attempt to correct the form by securing the information from the supporting documentation.

  4. Edit Documentation Code "1" in the bottom margin, if all items are present on the Supporting Documents. If unable to perfect, edit the proper Documentation Code. 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 3.13.40.6.2. for suspense procedures.

3.13.40.4.2  (01-01-2010)
Types of Edit Marks

  1. Circling-

    • A circle is used to delete incorrect data. If more than one Received Date is present, circle any later received dates. Keep 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)

3.13.40.4.3  (01-01-2010)
Validating and Editing Line by Line Instructions

  1. For general editing information and type of edit marks allowed, See IRM 3.13.40.4.2.

  2. Sign out a block of work in numeric order from Batch Control Log. Enter your TE stamp number and date completed.

  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 SSN (e.g., less than 9 digits) info. If there are other blank lines on the form and you can determine these from attachments, then edit them on the Form W-7A. Otherwise, leave them blank.

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

    2. Adoptive Child's full name

      Note:

      The full name may be indicated as "Baby Girl" or "Baby 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.

3.13.40.4.3.1  (01-01-2010)
Line 1a - Primary Applicant and SSN

  1. Name — Required entry. At a minimum, the last name must be present. If missing, search attachments or research IDRS and edit on Line 1a.

  2. Verify that the name is spelled correctly, is legible and is listed in order of:

    • Last Name

    • First Name

      Note:

      Arrow to correct place, if backwards.

  3. Social Security Number—required entry. If missing or incomplete, search attachments or research IDRS and edit on Line 1a.

3.13.40.4.3.2  (01-01-2010)
Line 1b - Secondary Applicant and SSN

  1. Name—Required only if two people signed the application. If two people signed the return, at a minimum the last name should be present or entire name must be edited using the name on the signature line.

  2. Verify that the name is spelled correctly, is legible and is listed in order of:

    • Last Name

    • First Name

      Note:

      Arrow to correct place, if backwards.

  3. Social Security Number — If missing or incomplete and cannot be found on an attachment, research IDRS.

3.13.40.4.3.3  (01-01-2010)
Line 2 - Adoptive Parent(s) Address

  1. This is a required entry.

  2. The address must be complete and legible and contain the following information:

    • P.O. Box, street address including apartment number, or rural route number

    • City or Town

    • State, or, foreign city and country names are separated by a slash (/). See Exhibit 3.13.40-2.

    • ZIP Code or Postal Code

  3. Perfect address as follows:

    If Then
    Address is domestic 1. City must be spelled out - cannot use Major City Code.
    2. State Code must be present. See Figure 3.13.40-4.
    3. If USA or U.S. is notated, then circle out.
    4. Zip code must be present. Research IDRS, if missing.
    Address is foreign
    a. Ensure both the city and country names are spelled out. Edit a slash between the city and country names.See Exhibit 3.13.40-2.
    b. Postal Code must follow the country name.

    Note:

    When there is a foreign address, ensure that the child qualifies for an ATIN and not an ITIN. If the parents are military or other U.S. citizens living outside the U.S. and the child is a U.S. citizen, they qualify for an ATIN if the child has entered the U.S. with a parent. There is an exception to this, but you would not know unless they provided the information on an attachment. The exception is if the parent who is a U.S. citizen does not plan to enter the U.S. with the child, they must get an ITIN.

3.13.40.4.3.4  (01-01-2010)
Line 3a - Child's Name

  1. This is a required field. If missing and proper name cannot be found on any attachment, suspend with Status Reason Code "01" .

    Note:

    The full name may be indicated as "Baby Girl" or "Baby Boy" pending final adoption. If the parent wrote "Baby" for the First Name, do not suspend. However, it is not acceptable to edit "Baby" for a missing first name.

    If blank, suspend.

  2. Verify that the name is spelled correctly, is legible and is listed in order of:

    1. Last Name

    2. First Name

    Note:

    Arrow to correct place, if backwards.

3.13.40.4.3.5  (01-01-2010)
Line 3b - Child's Birth Name

  1. Not Required.

    Note:

    If "Baby Girl" or "Baby Boy" is indicated as the name of the child, circle it out.

  2. If proper name is present, verify that the name is spelled correctly, is legible and is listed in order of:

    1. Last Name

    2. First Name

    Note:

    Arrow to correct place, if backwards.

  3. If missing, do not transfer child(s) name from supporting documentation. If only last name present, circle it out. If only first name is present, edit the last name of the parent entered on Line 1a.

  4. If blank, do not correspond.

3.13.40.4.3.6  (01-01-2010)
Line 4 - Child's Date of Birth

  1. This is a required field. If missing or incomplete and cannot be found on an attachment, suspend with Status Reason Code "02" .

  2. Date of Birth must be in MMDDYYYY format. (i.e., August 26, 2008 — 08262008). If not, edit date in correct format.

3.13.40.4.3.7  (01-01-2010)
Line 4 - Child's Sex

  1. This is a required field. If a box is not checked indicating "Male" or "Female " , use the following chart to determine which box to check, or circle.

  2. If no box or both boxes are checked, try to determine the sex of the child from the Child's name or review supporting documentation, such as birth records, then check (or circle) the appropriate box.

    If Then
    No box is checked, Check the appropriate box, if able to determine by the name or attachments.
    Both boxes are checked Circle out the "check box" that does not apply, if able to determine.
    Unable to determine the gender, Check the "Female" box.

3.13.40.4.3.8  (01-01-2010)
Line 4 - Child's Place of Birth

  1. This is a required field.

  2. If present, verify that the place of birth is in the correct format for ISRP input.

  3. If foreign place of birth, put single slash between city (or city and province) in City field and edit Country Code in State field. Postal Code belongs in the Zip Code field.

    Caution:

    If foreign, review supporting documentation for permanent residence status. (i.e., Permanent Resident Card ("green card" ), "I -551" on the passport, or Certificate of Citizenship, IR2, IR3 or IR4 visa). This will help you determine whether to reject it, and if you will only need to perfect the Required fields.

  4. If unable to determine, edit "Washington, D.C." in the field. Do not correspond, since the Instructions state, "If you know the child's place of birth, enter it on line 4."

3.13.40.4.3.9  (01-01-2010)
Line 5 - Placement Agency/Agent Name

  1. This is a required field.

  2. Verify that the name is complete and legible.

  3. If blank, review supporting documentation and edit it to the Form W-7A.

  4. If words "Private Adoption" are present, then circle out. Search the attachments for the name of agency or lawyer's name to edit.

  5. If unable to determine, suspend with Status Reason Code "05" .

3.13.40.4.3.10  (01-01-2010)
Line 5 - Placement Agency/Agent Address

  1. This is a required field.

  2. Verify that the address is legible and in the correct format for ISRP input.

  3. If a foreign address, ensure both the city and country names are spelled out. Edit a slash between the city and country name. See Exhibit 3.13.40-2 for Foreign Country Codes.

  4. If unable to determine, suspend with Status Reason Code "06" .

3.13.40.4.3.11  (01-01-2010)
Line 5 - Date Child Was Placed with Adoptive Parent(s)

  1. This is a required field.

  2. If the Date of placement is present, but not in the correct format, edit the date in "MMDDYYYY" format.

  3. If blank, review supporting documentation and edit it to the Form W-7A. If more than one date is shown on the attachment, edit the earliest date.

  4. If unable to determine, suspend with Status Reason Code"07" .

3.13.40.4.3.12  (01-01-2010)
Signature of Parent(s)

  1. This is a required field.

  2. If present, there must be two signatures if a name in Line 1b.

    1. Signature of the Primary applicant must match the signature on the substantiating documentation.

      Note:

      Faxed signatures are acceptable on the Form W-7A, as well as on a response to the CP 562A.

    2. If an applicant cannot sign their name, then they must sign their mark in the presence of a witness. The witness's signature is also required.

    3. If someone other than the Parent(s) signs the application, then a Form 2848 (or acceptable Power of Attorney (POA)) must be attached and acceptable, or already posted on CC CFINK (with Form W-7A as the Form) before you can continue to process the return. See IRM 3.13.40.4.4. for POA instructions.

    Caution:

    One spouse cannot sign for the other.

  3. If signature area is blank, or only one signature is present for a joint adoption, circle out the one existing signature suspend with Status Reason Code "08" .

  4. The Signature Date of the application must be in MMDDYYYY format. If there is no date present, edit the received date. Always edit in MMDDYYYY format, if not written in that format by the applicant.

  5. Phone number. Take no action.

3.13.40.4.4  (01-01-2010)
Power of Attorney – Form 2848

  1. This field cannot be input by ISRP. If there is a "General or Durable Power of Attorney" or Form 2848 attached for "Form W–7A " , and all of the criteria in (5) below is complete, edit Documentation Code "0" for ISRP input. If you have questions about whether to accept the Form 2848 or General POA to the CAF, refer to your work leader. If the POA is complete, input the Power of Attorney 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.

  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, in order for the POA to receive 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 of the taxpayer must submit a Form 2848 (Part II completed), or acceptable General/Durable POA or already be on file with the Centralized Authorization File (CAF) in order to sign the application.

  4. Taxpayers may also submit a Form 8821, Tax Information Authorization and Declaration of Representative (TIA) as documentary evidence for signing the application; however, Form 8821 does not authorize the signing of the application. Correspond for a Form 2848 if the taxpayer submits a Form 8821.

  5. Any form used in lieu of Form 2848 such as a General/Durable Power of Attorney must contain the following information to be considered acceptable for CAF processing and should be detached and routed to the CAF unit:

    1. Name, Taxpayer Identification Number (TIN), and address of the taxpayer

    2. Name and address of the designated representative

    3. Specific action to be performed (authorizes representative to inspect and/or receive confidential tax information, act on the taxpayers behalf for tax purposes, sign the form/return, etc).

    4. Type of tax (individual)

    5. Tax Year(s) or Period(s)

    6. Taxpayers signature and date

  6. Often, General or Durable Power of Attorney documents do not contain all requirements as stated in (5) above; however, the Conference and Practice requirements allow the IRS to accept these documents if they expressly provide that the designated person may prepare, execute and file the tax return or has similar language, but it must specifically state Form W-7A.

    Note:

    General references such as "all tax matters" , "deposits and withdrawals from financial institutions" , "real estate transactions" , etc. do not make it acceptable for CAF to process.

  7. If Line 3b, "Tax Form Number" is anything other than "Form W-7A" , then do not update the ATIN database. You can still route the POA to the CAF unit, but you should send a Letter 2673C acknowledging the receipt of the POA and explaining that you sent it to be processed for the Form indicated on the POA. However, they will have to submit another one, if they still want to be notified regarding the status of the Form W-7A.

  8. In addition to General/Durable POAs or any "acceptable " document, a statement of "good standing" or a Form 2848 (with Part II completed) is required to be acceptable for CAF processing.

  9. When the taxpayer only submits a General/Durable POA, no Form 2848 (with Part II completed), and no "good standing" statement, it is not "acceptable" for CAF processing. Leave the document attached to the return and continue processing.

  10. If the taxpayer includes a Form 2848 with Part II signed or provides one of the statements outlined in (11) below, route the POA, and/or Form 2848 or the attached "good standing" statement to the CAF unit.

  11. The Good Standing statements are described as:

    1. If the POA is granted to an attorney, CPA enrolled agent or enrolled actuary, a declaration of good standing before the Service must be signed by the representative.

    2. If the POA is granted to a person other than one listed in (a), the POA must include the signature and date of two disinterested witnesses, or acknowledgment of a notary public.

    3. If the POA is not present, correspond.

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

    If And Then
    The signature on the application matches a representative listed on CFINK   Continue processing the application.
    The signature on the application does not match a representative listed on CFINK, or no record is found Form 2848 is attached
    1. Detach from Form W-7A and route to the nearest CAF unit.
    2. Continue processing the application.
    3. Leave an action trail on the Form W-7A and Form 2848.
    Form 2848 is not attached Correspond for a new Form 2848 if a different type of tax or period is indicated on CFINK (e.g., Form 1040).

    Note:

    If Line 4 of Form 2848 or Form 8821 is checked, do not detach or route to the CAF unit. Continue processing the application.

  13. Use the following addresses when routing or faxing a Form 2848, Form 8821, or "acceptable" General/Durable POA to a CAF Unit. Refer to http://serp.enterprise.irs.gov.homepage.html and use the Who/Where tab. The CAF Contacts information will display and will contain the specific states processed by the Memphis and Ogden campuses.

    CAF Unit Fax Number Address
    Memphis
    (generally, all states EAST of the Mississippi River)
    901–546–4115
    Internal Revenue Service
    5333 Getwell Rd.
    Stop 8423
    Memphis, TN 38118
    Ogden
    (generally, all states WEST of the Mississippi River)
    801-620-4249
    Internal Revenue Service
    1973 N Rulon White Blvd
    Mail Stop 6737
    Ogden UT 84404
    Philadelphia
    APO, DPO, FPO, American Somoa, Guam, VI, Foreigncountry
    215-516-1017
    Internal Revenue Service
    11601 Roosevelt Blvd
    DPSW 312
    Philadelphia, PA 19255

  14. You may accept a fax of Form 2848 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. It must be attached to the Form W-7A. After reviewing the Form 2848, forward to the CAF unit for processing, if complete. Then, input POA to the ASIGN screen.

  15. 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.

3.13.40.4.5  (01-01-2010)
Converting Forms W-7 (ITIN) to a W-7A (ATIN)

  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 parents 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 info to a Form W-7A and process the "Dummy" application for a ATIN. Edit the Documentation Code in the bottom margin 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.

    Edit info from the following lines on the Form W-7, attachment, or IDRS: To the following lines on the Form W-7A:
    Received Date Edit "Recd" and date in "MMDDYYY" format under Line 5.
    1a. Primary Parent’s last name, first name or Signature Line

    Note:

    Use the name on the Signature line of Form W-7 and attachments to determine name(s) and TIN(s) to edit, or look on dotted line to the right of box d.

    		1a
    Primary SSN– Research IDRS or look on the dotted line to the right of box d. 1b
    2 – Domestic Address 2
    1a Child’s name Determine whether the child's name is on Line 1a or from attachment. The Required Documentation for the Form W-7 should be the child's (dependent) 3a
    4 – Date of Birth 4 – MMDDYYYY format
    5 – Male/Female – If blank, See IRM 3.13.40.4.3.7.for the rules. 4
    4 – City of Birth 4
    4 – Country of Birth. 4
    6g -Adoption Agency – Use any attachment to make determination. 5 – Name and Address of Agency
    6d – Date Child was placed with adoptive parents – If Entry Date in U.S. is present, edit this date. 5 – Date Child was placed with adoptive parents - MMDDYYYY format
    Signature Indicator – If Form W-7 is signed (or attached tax return is signed), edit a "1" on the signature line. Edit "1" on first signature line.
    (As long as the primary taxpayer's signature is present on Form W-7 or attached tax returns, do not correspond for the spouse's signature).
    Signature Date If present on Form W-7, edit date in MMDDYYYY format. If date not entered by TP, use Received Date.
    Phone Number If present, edit the numerals.
    Documentation Indicator(s) - There are different documents required to be attached to the Form W-7. Use same criteria as shown See IRM 3.13.40.4.

    Note:

    Research CC INOLE for the parent(s) complete name and SSN. Check on the dotted line beside boxes "d" or elsewhere on the form or attachment(s) for clues to research for the conversion items on the "Dummy" Form W-7A.

  3. If you are unable to covert 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 on Line 6c(2), if the Individual tax return is attached. If the ATIN is assigned after April 15th, 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.

3.13.40.4.5.1  (01-01-2010)
Rejecting Forms W-7A - Need to File Form W-7

  1. If the ATIN unit receives a Form W-7A (without a tax return attached) for an adopted child that meets one of the following criteria, you will edit the Form W-7A for ISRP input, then reject it.

    Example:

    An adoptive parent is a U.S. citizen 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.

  2. In order to Reject the Form W-7A and issue CP 563, which explains that a Form W-7 needs to be filed, instead of Form W-7A:

    1. Input Status Code "R" , and

    2. Status Reason Code "04" .

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

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


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