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qualifying child as one who satisfied the relationship, residency,
and age tests (discussed supra), as well as the section
32(c)(3)(A)(iv) “identification test”. See Omnibus Budget
Reconciliation Act of 1990 (OBRA), Pub. L. 101-508, sec. 11111(a),
104 Stat. 1388, 1388-408 (amending sec. 32).
The identification test required a taxpayer to include on his
or her income tax return the name, age, and taxpayer identification
number of each qualifying child with respect to whom he or she
claimed the earned income credit. See sec. 32(c)(3)(D).3 The
section 32(c)(3)(A) definition of a qualifying child, however, was
amended in 1998 (the 1998 amendment), and amended section 32(c)(3)
no longer required the identification of a qualifying child on the
qualified individual’s income tax return. See Internal Revenue
3 Former sec. 32(c)(3)(D) provided:
(D) Identification requirements.--
(i) In general.-–The requirements of this
subparagraph are met if the taxpayer includes the name,
age, and TIN of each qualifying child (without regard
to this subparagraph) on the return of tax for the
taxable year.
(ii) Other methods.-–The Secretary may prescribe
other methods for providing the information described
in clause (i).
A Social Security number did not have to be furnished on a
return for the 1995 tax year, in the case of qualifying children
born after Oct. 1, 1995. For a return for the 1996 tax year, the
requirement is waived for qualifying children born after Nov. 30,
1996. See Uruguay Round Agreements Act, Pub. L. 103-465, sec.
742(c)(2), 108 Stat. 5010 (1994).
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