returns In the case of a refund or credit made or allowed under subsection (e) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return. (e) Advance refunds and credits (1) In general Each individual who was an eligible individual for a calendar year shall be treated as having made a payment against the tax imposed by chapter 1 for such first taxable year in an amount equal to the advance refund amount for such taxable year. (2) Advance refund amount For purposes of paragraph (1), the advance refund amount is the amount that would have been allowed as a credit under this section for the taxable year in which the calendar year begins (other than subsection (d) and this subsection) had applied to such taxable year. (3) No interest No interest shall be allowed on any overpayment attributable to this section. (f) Identification number requirement (1) In general No credit shall be allowed under subsection (a) to an eligible individual who does not include on the return of tax for the taxable year— (A) such individual’s valid identification number, and (B) in the case of a joint return, the valid identification number of such individual’s spouse. (2) Valid identification number For purposes of paragraph (1), the term valid identification number means a social security number issued to an individual by the Social Security Administration. Such term shall not include a TIN issued by the Internal Revenue Service. . (b) Administrative amendments (1) Definition of deficiency Section 6211(b)(4)(A) of such Code is amended by inserting 6428, after 168(k)(4), . (2) Mathematical or clerical error authority Section 6213(g)(2) of such Code is amended by striking and at the end of subparagraph (P), by striking the period at the end of subparagraph (R) and inserting , and , and by inserting after subparagraph (R) the following: (S) an omission of information required under section 6428(f) to be included on a return. . (c) Conforming amendments