Advance refund amount
For purposes of paragraph (1), the advance refund amount is the amount that would have been allowed as a credit under this section for such taxable year if this section (other than subsection (e) and this subsection) had applied to such taxable year. For purposes of determining the advance refund amount with respect to such taxable year—
(A)#
any individual who was deceased before January 1, 2020 , shall be treated for purposes of applying subsection (g) in the same manner as if the valid identification number of such person was not included on the return of tax for such taxable year, and
(B)#
no amount shall be determined under this subsection with respect to any qualifying child of the taxpayer if—
(i) the taxpayer was deceased before January 1, 2020 , or
(ii) in the case of a joint return, both taxpayers were deceased before January 1, 2020 .
(B)(i)#
the taxpayer was deceased before January 1, 2020 , or
(B)(ii)#
in the case of a joint return, both taxpayers were deceased before January 1, 2020 .