Requirements for advance refunds
No refund shall be payable under subsection (f) to an eligible individual who does not include on the return of tax for the taxable year—
(A)#
such individual’s valid identification number,
(B)#
in the case of a joint return, the valid identification number of such individual’s spouse, and
(C)#
in the case of any qualifying child taken into account under subsection (a)(2), the valid identification number of such qualifying child.