of this section, the term applicable taxable year means the taxable year ending in the calendar year preceding the date on which a credit under subsection (a) is allowed. (2) Modified adjusted gross income For purposes of this section, the term modified adjusted gross income means adjusted gross income determined without regard to sections 911, 931, and 933. (3) National total unemployment rate For purposes of this section, the term national total unemployment rate means the rate determined in the most recently available unemployment data release published by the Bureau of Labor Statistics of the Department of Labor. (4) Dependent defined For purposes of this section, the term dependent has the meaning given such term in section 152. (5) Credit treated as refundable The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. (6) Identification number requirement (A) In general The credit amount determined under subsection (c) shall be treated as being zero unless the taxpayer includes the TIN (as defined in section 7701(a)(41)) of the taxpayer on the return of tax for the taxable year. (B) Joint returns In the case of a joint return, the credit amount determined under subsection (c) shall be treated as being— (i) zero if the TIN of neither spouse is included on the return of tax for the taxable year, and (ii) the amount calculated for a single filer, if the TIN of only one spouse is so included. (C) Dependents A dependent shall not be taken into account under subsection (a)(2) unless the TIN of such dependent is included on the return of tax for the taxable year. (D) Special rule for members of the armed forces Paragraph (1) shall not apply to a joint return where at least 1 spouse was a member of the Armed Forces of the United States at any time during the applicable taxable year. (E) Coordination with certain advance payments In the case of any payment made pursuant to subsection (h)(5)(A)(ii), a TIN shall be treated for purposes of this paragraph as