What is the temporary taxpayer identification number for a child in a domestic adoption called?

The temporary taxpayer identification number for a child in a domestic adoption is known as the Adoption Taxpayer Identification Number (ATIN). This specific number is issued by the Internal Revenue Service (IRS) to provide a way for adoptive parents to claim the child as a dependent on their tax returns when the child does not yet have a Social Security number. The ATIN allows families to access tax benefits associated with adoption, such as the Adoption Tax Credit, while they are in the process of finalizing their adoption.

Other options do not accurately describe the ATIN. For instance, the Adoption Identification Number (AIN) and the Temporary Child Tax Number (TCTN) are not recognized terms used by the IRS. Similarly, the Child Identification Number (CIN) is not a formal term related to tax filings or adoption processes. Hence, the ATIN is established as the correct identification number for this purpose, highlighting its role in facilitating the tax considerations that come with adopting a child.