the return for the taxable year. (3) Social security number For purposes of this subsection, the term social security number means a social security number issued by the Social Security Administration (but only if the social security number is issued to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act)). . (2) Omissions treated as mathematical or clerical error (A) In general Section 6213(g)(2)(I) is amended to read as follows: (I) an omission of a correct social security number, or a correct TIN, required under section 24(e) (relating to child tax credit), to be included on a return, . (b) Social security number must be provided (1) In general Section 25A(f)(1)(A), as amended by section 1201 of this Act, is amended by striking taxpayer identification number each place it appears and inserting social security number . (2) Omission treated as mathematical or clerical error Section 6213(g)(2)(J) is amended by striking TIN and inserting social security number and employer identification number . (c) Individuals prohibited from engaging in employment in United States not eligible for earned income tax credit Section 32(m) is amended— (1) by striking (other than: and all that follows through of the Social Security Act) , and (2) by inserting before the period at the end the following: , but only if, in the case of subsection (c)(1)(E), the social security number is issued to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 1104. Procedures to reduce improper claims of earned income credit (a) Clarification regarding determination of self-employment income which is treated as earned income Section 32(c)(2)(B) is amended by striking and at