### Question
How is the "valid identification number" defined?


### Answer
The term **valid identification number** is defined in *26 U.S.C. § 6428B* as follows -

> a social security number issued to an individual by the Social Security Administration on or before the due date for filing the return for the taxable year

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

