(C) Expansion of eligibility after tax year 2018 (i) In general At the discretion of the Secretary, with respect to any taxable year beginning after December 31, 2018, the term eligible individual may include populations of individuals who would not otherwise satisfy the requirements established under subparagraph (A), such as married individuals, heads of households, taxpayers who are eligible to claim the earned income tax credit under section 32 and have dependents, taxpayers who are eligible to claim the child tax credit under section 24, taxpayers who claim deductions allowed under section 62 for purposes of determining adjusted gross income, and taxpayers with income from non-employee compensation. (ii) Report Not later than August 31, 2020, the Secretary shall submit a report to Congress that contains rec­om­men­da­tions for such legislative or administrative actions as the Secretary determines necessary with respect to expanding the populations of individuals that may qualify as eligible individuals for purposes of the program established under subsection (a)(3). (2) Return must be filed by individual No return prepared under the program established under subsection (a)(3) shall be treated as filed before the date such return is submitted by the taxpayer as provided under the rules of section 6011. (d) Verification of identity An individual shall not participate in any program described in subsection (a) or access any information under such a program unless such individual has verified their identity to the satisfaction of the Secretary. (e) Taxpayer responsibility Nothing in this section shall be construed to absolve the taxpayer from full responsibility for the accuracy or completeness of his return of tax. (f) Prohibition on fees No fee may be imposed on any taxpayer who participates in any program established under subsection (a). (g) Information Provided for Wage and Self-Employment income For purposes of subsection (a)(2), in the case of information relating to wages paid for any calendar year