itonewbie
Level 15
04-06-2020
12:22 PM
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6428(g) Identification Number Requirement.—
6428(g)(1) In general.—No credit shall be allowed under subsection (a) to an eligible individual who does not include on the return of tax for the taxable year—
6428(g)(1)(A) such individual's valid identification number,
6428(g)(1)(B) in the case of a joint return, the valid identification number of such individual's spouse, and
6428(g)(1)(C) in the case of any qualifying child taken into account under subsection (a)(2), the valid identification number of such qualifying child.
6428(g)(2) Valid identification number.—
6428(g)(2)(A) In general.—
For purposes of paragraph (1), the term "valid identification number" means a social security number (as such term is defined in section 24(h)(7)).
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