exceeds $3,000, or (ii) in the case of a taxpayer with 3 or more qualifying foster children residing in the home of the taxpayer for all months in the taxable year (without regard to whether the same 3 children reside in the home of the taxpayer for all such months), the excess (if any) of— (I) the taxpayer's social security taxes for the taxable year, over (II) the credit allowed under section 32 for the taxable year. The amount of the credit allowed under this subsection shall not be treated as a credit allowed under this subpart and shall reduce the amount of credit otherwise allowable under subsection (a) without regard to section 26(a). For purposes of subparagraph (B), any amount excluded from gross income by reason of section 112 shall be treated as earned income which is taken into account in computing taxable income for the taxable year. (2) Social security taxes For purposes of paragraph (1), the term social security taxes has the same meaning as when used in section 24(d)(1). (g) Identification requirements (1) Qualifying child identification requirement No credit shall be allowed under this section to an eligible taxpayer with respect to any qualifying foster child unless the taxpayer includes the name and taxpayer identification number of such qualifying foster child on the return of tax for the taxable year and such taxpayer identification number was issued on or before the due date for filing such return. (2) Taxpayer identification requirement No credit shall be allowed under this section if the identifying number of the eligible taxpayer was issued after the due date for filing the return for the taxable year. (h) Restrictions on Taxpayers Who Improperly Claimed Credit in Prior Year (1) Taxpayers making prior fraudulent or reckless claims (A) In general No credit shall be allowed under this section for any taxable year in the disallowance period. (B) Disallowance period For purposes of subparagraph (A), the disallowance period is— (i) the period of 10 taxable years after the most recent taxable