Identification requirement

(A) Social security number requirement No credit shall be allowed under subsection (a) to an individual unless the individual includes on the return of tax for the taxable year— (i) such individual’s social security number, and (ii) in the case of a credit with respect to the qualified tuition and related expenses of an individual other than the taxpayer or the taxpayer’s spouse, the name and social security number of such individual.

(B) Institution No American Opportunity Tax Credit shall be allowed under this section unless the taxpayer includes the employer identification number of any institution to which the taxpayer paid qualified tuition and related expenses taken into account under this section on the return of tax for the taxable year.

(C) Social security number defined For purposes of this paragraph, the term “social security number” shall have the meaning given such term in section 24(h)(7).