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We had an 8 year old girl placed in our home recently for adoption (her name is Lorena). Lorena is a ward of the state currently but she is an alien from Mexico. She was removed from her family 4 years ago and we are waiting for the TPR so we can proceed with the adoption. She has an ITIN currently. Now that she has been placed for adoption, do we need to apply for an ATIN? Can I use her ITIN to claim her as a dependant for tax reasons? I cannot find anything on the internet that addresses this specifically. I want to get this done before tax season if I can.