We became legal guardians of a child in May, but the adoption isn't final yet. We have the power of attorney papers, etc... What can we claim or not claim for him?

[MinhT · Accepted solution]

Yes, you can claim the child as your dependent in 2017 as you are the legal guardians and have provided for his support for more than half of the year.

[teach111]

There is no social security number yet, as the adoption is not final... what do I do with that?

[MinhT]

You'll need to obtain an ATIN (Adoption Taxpayer Identification Number). Please read this IRS document for more information:
<a rel="nofollow" target="_blank" href="https://www.irs.gov/individuals/adoption-taxpayer-identification-number#QA1">https://www.irs.gov/ind...>

[teach111]

Thank you so much for the information and help!

[MinhT]

You're welcome!