Valid identification number
(A) In general
(A)In general#
For purposes of this subsection, the term “valid identification number” means a social security number (as such term is defined in section 24(h)(7)).
(B)Adoption taxpayer identification number#
For purposes of paragraphs (1)(C) and (2)(C), in the case of a qualifying child who is adopted or placed for adoption, the term “valid identification number” shall include the adoption taxpayer identification number of such child.