- quote -

Because you are signing a return that is NOT, "to the best
of [your] knowledge and belief ... true, correct, and
complete"?

Bob Sandler

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

My client had a baby placed in her home last year for the purpose of
legal adoption. Although the adoption is not yet final, I understand
that the child still passes the relationship test to qualify as a
dependent (and also happens to pass the other tests as well).

My client was unaware that she needs to obtain an ATIN for the child,
since she won't be able to get an SSN for him until the adoption is
final. She expects a large refund, even not counting this child, and
doesn't want to wait for the ATIN.

Is there any reason not to file now, leaving this child off, and then
file 1040X after the ATIN arrives (assuming client is willing to pay for
the extra work)?

Has anyone applied for an ATIN lately? How long did it take?

Thanks,
Lee

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >