Social security number requirement for American Opportunity and Lifetime Learning credits

(a) Social security number of taxpayer required Section 25A(g)(1) is amended to read as follows: (1) Identification requirement (A) Social security number requirement No credit shall be allowed under subsection (a) to a taxpayer an individual unless the taxpayer individual includes on the return of tax for the taxable year— (i) such individual’s individual's social security number, and (ii) if the individual is married, the social security number of such individual’s spouse, and (iii) in the case of a credit with respect to the qualified tuition and related expenses of an individual other than the taxpayer or the taxpayer’s taxpayer's spouse, the name and social security number of such individual. (B) Institution 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 taken into account under this section on the return of tax for the taxable year. (C) Social security number defined For purposes of this paragraph, the term social security number shall have the meaning given such term in section 24(h)(7).. (b) Rules related to married individuals Section 25A(g)(6) is amended to read as follows: (6) Rules related to married individuals Rules similar to the rules of section 32(d) shall apply to this section.. (c) Omission treated as mathematical or clerical error Section 6213(g)(2)(J) is amended by striking TIN and inserting social security number or employer identification number. (d) (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.