### Question
What does valid identification number mean?


### Answer
**Valid identification number** has the following meaning in *26 U.S.C. § 6428*:

> a social security number (as such term is defined in section 24(h)(7))

#### Citation:
  - *26 U.S.C. § 6428*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

