Social security number requirement
(i) In general
(i)In general#
Subparagraph (A) shall not apply with respect to any discharge during any taxable year unless the taxpayer includes the taxpayer’s social security number on the return of tax for such taxable year.
(ii)Social security number#
For purposes of this subparagraph, the term “social security number” has the meaning given such term in section 24(h)(7).