Social Security Number Requirement for American Opportunity and Lifetime Learning Credits
Section 70606 · Sec. 70606 ·
What this chapter is about
This part requires a social security number for two education credits. The student's number must be given as well. One credit also needs the school's employer number. Leaving any out counts as a math error.
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 70606 in the PDF
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--”
That sentence, in plain words
No credit is given to a filer. That is unless the return carries the things listed below.
What this is about
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.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 70606 in the PDF
What the document says
“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”
The section denies the American Opportunity Tax Credit unless the return carries the employer identification number of any institution to which the taxpayer paid qualified tuition and related expenses taken into account under the section. It also amends section 6213(g)(2)(J) so that an omission of a social security number or employer identification number counts as a mathematical or clerical error.
What the document actually says
“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”
That sentence, in plain words
No such credit is given unless one more number is on the return. That is the number of the school that was paid.
What this is about
It is the school's employer number. Leaving it out counts as a math error. So does leaving out a social security number.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 70606 in the PDF
What the document says
“The amendments made by this section shall apply to taxable years beginning after December 31, 2025.”
The section applies its amendments to taxable years beginning after December 31, 2025.
What the document actually says
“The amendments made by this section shall apply to taxable years beginning after December 31, 2025.”
That sentence, in plain words
The changes start with tax years that begin after December 31, 2025.
What this is about
Earlier tax years are not touched. The old rules still hold for them. The date is fixed in the law.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Each distinct thing the section does: require the social security numbers, require the school employer identification number for one credit, treat an omission as a math error, and fix the effective date.
Nothing in the section is left out. It has three subsections and each is recorded.
The section works by amending sections 25A(g)(1) and 6213(g)(2)(J) of the Internal Revenue Code of 1986, which are not indexed here, so how the two credits are otherwise worked out cannot be checked against anything on this site.
