American Citizen Coronavirus Relief Act

“(g) Identification number requirement

“(1) In general—In the case of any taxpayer who does not include the valid identification number of such taxpayer on the return of tax for the taxable year, subsection (a)(1) shall be applied by substituting “$0” for “$1,200”.

“(2) Joint returns—In the case of a joint return—

“(A) if the valid identification number of only 1 spouse is included on the return of tax for the taxable year—

“(i) subsection (a)(1) shall be applied by substituting “$1,200” for “$2,400”, and

“(ii) subsection (c)(1) shall be applied by substituting “$75,000” for “$150,000”, or

“(B) if the valid identification number of neither spouse is included on the return of tax for the taxable year, subsection (a)(1) shall be applied by substituting “$0” for “$2,400”.

“(3) Qualifying child—A qualifying child of a taxpayer shall not be taken into account under subsection (a)(2) unless—

“(A) 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

“(B) the valid identification number of such qualifying child is included on the return of tax for the taxable year.

“(4) 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 paragraph (3)(B), 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.

“(5) Special rule for members of the Armed Forces—Paragraph (2) 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.

“(6) 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.”