Book When States Go Broke The Origins Context And Solutions For The American States In Fiscal Crisis

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    What's New at FFTA?

    Adoption and the Child Tax Credit
    With the 2019 tax-filing season underway, a critical issue for families filing for the Child Tax Credit using an Adoption Taxpayer Identification Number (ATIN) has been brought to our attention. As a result of tax law changes made in the 2017 tax reform law (known as the "Tax Cuts and Jobs Act", P.L. 115-97), now only a Social Security Number (SSN) is acceptable for claiming the Child Tax Credit. As a result, the Child Tax Credit cannot be claimed using an ATIN (or any other type of taxpayer identification number other than an SSN).

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