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