36(c)(1)(B), such social security number has been included (other than as a dependent for purposes of section 151) on a return for any previous taxable year claiming any credit or deduction described in section 36(c)(1)(A)(i), (iii) the omission of any other required information or documentation described in section 36(f)(1), including the inclusion of a post office box instead of a street address for the purchased residence, (iv) the inclusion of any information or documentation described in clause (iii) if such information or documentation does not support a valid claim for the credit, or (v) a claim of such credit for a taxable year with respect to the purchase of a residence made after the last day of such taxable year, or . (f) IRS recordkeeping Notwithstanding the limitations on assessment and collection under section 6501 of the Internal Revenue Code of 1986, the Commissioner of Internal Revenue shall maintain in perpetuity records of returns and return information (as defined in section 6103(b)(2) of such Code) of any taxpayer claiming the credit under section 36 of such Code (as amended by this section) for the taxable year in which such credit is claimed and succeeding taxable years. The Commissioner may, in the Commissioner's discretion, discard such records within a reasonable amount of time after the death of such taxpayer (and, if married, the taxpayer's spouse). (g) Effective date The amendments made by this section shall apply to residences purchased in taxable years beginning after December 31, 2018.