Adoption and IP PIN
My husband and I (while single at the time) adopted our son which was finalized in July of 2012. He was born Dec of 2011 and we took him home from the hospital. Transfer of custody was completed the following week. Full Adoption was final in 2012, court docs on file. We filed our taxes for 2012 and applied for the Adoption Tax Credit, which we received. We had the SSN, and the birth certificate has both our names on it (one of the first in MO to be two males I believe) At that time no court documents were needed when we filed taxes.
When I filed this year they had a spot for their IP pin. When I called and answered all the questions to verify myself and my child I’ve had for 14 years, I was told that neither of us are listed as custodial parents and the IRS could not provide me with any information. We have claimed him on our taxes every year. When we answered the qualifying dependent questions we were told yes he’s our child, not to mark adopted. So why are we not the custodial and what do we do to become them and not the ones who are currently listed bc they never actually saw or provided any care? (They did have 2 days where they had to give us permission to visit in the nursery and disclose medical information, but my insurance kicked in at birth). I was told to fill out form 54 but that’s Fiduciary Not Custodial. We have a signed document stating they gave up their custodial rights, and we were granted custody. But that was by the state. I don’t believe form 8332 was a thing in 2012.