A child who is in the process of being adopted may not yet have a permanent taxpayer number. The tax agency can issue a temporary number so the child can be listed on a return while the adoption is underway.
That temporary number is a kind of Taxpayer Identification Number (TIN). It identifies the child on the return. It is not the permanent number the child will use after the adoption is complete.
Where the Temporary Number Is Used
- On the return. The filer enters the temporary number for the child who is being adopted.
- While the case is open. The number covers the period before a permanent number is issued.
- Not after the permanent number arrives. Later returns use the permanent number in place of the temporary one.
Temporary Number and Permanent Number
| Compared | Temporary Number | Permanent Number |
| When it is issued | During a pending adoption, before a permanent number exists | When the agency assigns the lasting taxpayer number |
| Where it appears | On the return for that pending period | On later returns and on other tax records |
| How long it is used | Until the permanent number replaces it | It stays with the person |