# Prop. Treas. Reg. § 301.6109-3: IRS adoption taxpayer identification numbers.

Proposed regulation, not in force. REG-107279-00, 82 FR 6370, published 2017-01-19 <https://www.federalregister.gov/documents/2017/01/19/2017-01056/definition-of-dependent>. Interprets 26 U.S.C. § 6109.

Par. 20. Section 301.6109-3 is amended by: 1. Revising the first sentence and adding a sentence to the end of the paragraph in paragraph (a)(1). 2. Revising paragraphs (b), (c)(1)(ii), the fourth and fifth sentences of (c)(2) introductory text, and paragraph (d). The revisions and addition read as follows:

(a) In general —(1) Definition. An IRS adoption taxpayer identification number (ATIN) is a temporary taxpayer identifying number assigned by the Internal Revenue Service (IRS) to a child (other than an alien individual as defined in § 301.6109-1(d)(3)(i)) who has been placed lawfully with a prospective adoptive parent for legal adoption by that person. * * * A child lawfully placed with a prospective adoptive parent for legal adoption includes a child placed for legal adoption by the child's parent or parents by blood, an authorized placement agency, or any other person authorized by State law to place a child for legal adoption.

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(b) Definitions —(1) Authorized placement agency has the same meaning as in § 1.152-1(b)(1)(iv).

(2) Child means a child who has not been adopted but has been placed lawfully with a prospective adoptive parent for legal adoption by that person.

(3) Prospective adoptive parent means a person in whose household a child has been placed lawfully for legal adoption by that person.

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(ii) The child has been placed lawfully with the prospective adoptive parent for legal adoption by that person;

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(2) * * * In addition, the application must include documentary evidence the IRS prescribes to establish that a child has been placed lawfully with the prospective adoptive parent for legal adoption by that person. Examples of acceptable documentary evidence establishing lawful placement for a legal adoption may include—

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(d) Applicability date —(1) In general. Except as otherwise provided in paragraph (d)(2) of this section, the provisions of this section apply to income tax returns due (without regard to extension) on or after April 15, 1998.

(2) Exception. Paragraphs (a)(1), (b), (c)(1)(ii), and (c)(2) of this section apply to income tax returns due (without regard to extension) on or after the date these regulations are published as final regulations in the Federal Register .