Identification number requirement
(1) Requirements for credit
(1)Requirements for credit#
Subject to paragraph (2), with respect to the credit allowed under subsection (a), the following provisions shall apply:
(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.
(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.
(1)(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.
(1)(B)Joint returns#
(2)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.
(2)(A)#
such individual’s valid identification number,
(2)(B)#
in the case of a joint return, the valid identification number of such individual’s spouse, and
(2)(C)#
in the case of any qualifying child taken into account under subsection (a)(2), the valid identification number of such qualifying child.
(3)Valid identification number#
(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.
(3)(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)).
(3)(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.
(4)Special rule for members of the Armed Forces#
Paragraphs (1)(B) and (2)(B) shall not apply in the case where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year and the valid identification number of at least 1 spouse is included on the return of tax for the taxable year.
(5)Mathematical or clerical error authority#
Any omission of a correct valid identification number required under this subsection shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission.