who is a nonresident alien individual for any portion of the preceding taxable year, unless such individual is treated for such taxable year as a resident of the United States for purposes of this chapter by reason of an election under subsection (g) or (h) of section 6013. (C) Identification number requirement No credit shall be allowed under this section to an eligible individual who does not include on the return of tax for the taxable year— (i) such individual's taxpayer identification number, and (ii) if the individual was married during the preceding taxable year (within the meaning of section 7703), the taxpayer identification number of such individual's spouse. (D) Treatment of military personnel stationed outside of the United States For purposes of subparagraph (A)(ii), the principal place of abode of a member of the Armed Forces of the United States shall be treated as in the United States during any period during which such member is stationed outside the United States while serving on extended active duty with the Armed Forces of the United States. For purposes of the preceding sentence, the term extended active duty means any period of active duty pursuant to a call or order to such duty for a period in excess of 90 days or for an indefinite period. (2) Earned income The term earned income has the same meaning given such term under section 32(c)(2), except that such term shall include any amounts received by the taxpayer as a Federal Pell Grant under section 401 of the Higher Education Act of 1965. (c) Taxable year must be full taxable year Except in the case of a taxable year closed by reason of the death of the taxpayer, no credit shall be allowable under this section in the case of a taxable year covering a period of less than 12 months. (d) Restrictions on taxpayer who improperly claimed credit in prior year Rules similar to subsection (k) of section 32 shall apply for purposes of this section. (e) Amount of credit To be determined under tables (1) In general The amount of the credit allowed by