Sec. 20102. Individuals providing taxpayer identification numbers taken into account in determining credit and rebates
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Section 6428(g) of the Internal Revenue Code of 1986, as amended by section 20101 of this Act, is amended to read as follows: The $1,200 amount in subsection (a)(1) shall be treated as being zero unless the taxpayer includes the TIN of the taxpayer on the return of tax for the taxable year. In the case of a joint return, the $2,400 amount in subsection (a)(1) shall be treated as being— zero if the TIN of neither spouse is included on the return of tax for the taxable year, and $1,200 if the TIN of only one spouse is so included.
A dependent shall not be taken into account under subsection (a)(2) unless the TIN of such dependent is included on the return of tax for the taxable year. In the case of any payment made pursuant to subsection (f)(5)(B), a TIN shall be treated for purposes of this subsection as included on the taxpayer’s return of tax if such TIN is provided pursuant to such subsection. Any omission of a correct TIN required under this subsection shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission. .
The amendment made by this section shall take effect as if included in section 2201 of the CARES Act.