Requirements for credit
Subject to paragraph (2), with respect to the credit allowed under subsection (a), the following provisions shall apply:
(A) In general
(A)In general#
In the case of a return other than a joint return, the $1,200 amount in subsection (a)(1) shall be treated as being zero unless the taxpayer includes the valid identification number of the taxpayer on the return of tax for the taxable year.
(B)Joint returns#
In the case of a joint return, the $2,400 amount in subsection (a)(1) shall be treated as being—
(i) $1,200 if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and
(ii) zero if the valid identification number of neither spouse is so included.
(B)(i)#
$1,200 if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and
(B)(ii)#
zero if the valid identification number of neither spouse is so included.
(C)Qualifying child#
A qualifying child of a taxpayer shall not be taken into account under subsection (a)(2) unless—
(i) the taxpayer includes the valid identification number of such taxpayer (or, in the case of a joint return, the valid identification number of at least 1 spouse) on the return of tax for the taxable year, and
(ii) the valid identification number of such qualifying child is included on the return of tax for the taxable year.
(C)(i)#
the taxpayer includes the valid identification number of such taxpayer (or, in the case of a joint return, the valid identification number of at least 1 spouse) on the return of tax for the taxable year, and
(C)(ii)#
the valid identification number of such qualifying child is included on the return of tax for the taxable year.