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When I was in high school, I went to the registrar's office to make a schedule change on my course list.  The registrar promptly asked for my Social Security number.  My Social what?  I told her that I didn't know what she was talking about.  "You mean to tell me," she said, "that you don't know your Social Security number?  I suggest you call your parents."  And I did, in tears.  I had no idea what she wanted.

That was in the 1980s.  Things have changed a lot since then.  The truth is, although the purpose of a Social Security number is supposed to be for tax reasons, you need a Social Security number to do almost anything these days.  When it comes to tax, though, it's an absolute must.  As an adult, you cannot file an income tax return without either a Social Security number or some alternate taxpayer identification number (sometimes called a TIN).  Further, you may not claim any dependents, including your children, on your income tax return without a Social Security number or alternate TIN.  Fortunately, most hospitals make application for parents of newborns at birth - it's just another paper to sign.  Thus, as soon as your newest tax exemption makes his or her appearance, you're set.

What happens if a child comes into your life a little differently?  Specifically, what happens if your newest tax exemption is adopted?  You will still be required to provide some sort of TIN to the IRS in order to claim the child as a dependent.  However, the paperwork for adoptions can be insane.  In a nod to this, the IRS allows for an ATIN, or Adoption Taxpayer Identification Number.  It's a temporary TIN for use when the adoptiive parents do not have and/or are unable to obtain the child's Social Security number prior to the finalization of the adoption.  In order to obtain an ATIN, the child must be legally placed by an authorized agency in a domestic adoption or a foreign adoption when the child has a Permanent Residence Alien card (sometimes called a "green card") or a certificate of citizenship.

In order to obtain an ATIN, you use a  Form W-7A, Application for Taxpayer Identification Number for Pending Adoptions, downloadable from the IRS web site, or obtained by visiting an IRS office or calling 1-800-829-3676.  For more information, check with your tax professional.