No credit without the taxpayer's and the student's number
What the document says“No credit shall be allowed under subsection (a) to an individual unless the individual includes on the return of tax for the taxable year--”
The section rewrites section 25A(g)(1) of the Internal Revenue Code of 1986 so that no credit is allowed unless the return carries the individual's social security number and, where the expenses are those of someone other than the taxpayer or spouse, that person's name and social security number. Social security number takes the meaning given in section 24(h)(7).
What the document actually says“No credit shall be allowed under subsection (a) to an individual unless the individual includes on the return of tax for the taxable year--”
No credit is given to a filer. That is unless the return carries the things listed below.
One is the filer's own number. The other is the student's name and number. That second one is needed where the student is someone else.
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