number requirement (1) In general The $1,200 amount in subsection (a)(1) shall be treated as being zero unless the taxpayer includes the TIN of the taxpayer on the return of tax for the taxable year. (2) Joint returns In the case of a joint return, the $2,400 amount in subsection (a)(1) shall be treated as being— (A) zero if the TIN of neither spouse is included on the return of tax for the taxable year, and (B) $1,200 if the TIN of only one spouse is so included. (3) 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. (4) Coordination with certain advance payments In the case of any payment made pursuant to subsection (f)(5)(B), a TIN shall be treated for purposes of this subsection as included on the taxpayer’s return of tax if such TIN is provided pursuant to such subsection. (5) Mathematical or clerical error authority Any omission of a correct TIN required under this subsection shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission. . (b) Effective date The amendment made by this section shall take effect as if included in section 2201 of the CARES Act. 20103. 2020 recovery rebates not subject to reduction or offset with respect to past-due support (a) In general Section 2201(d)(2) of the CARES Act is amended by inserting (c), before (d) . (b) Effective date The amendment made by this section shall apply to credits and refunds allowed or made after the date of the enactment of this Act. 20104. Protection of 2020 recovery rebates (a) In general Subsection (d) of section 2201 of the CARES Act, as amended by the preceding provisions of this Act, is amended— (1) by redesignating paragraphs (1), (2), and (3) as subparagraphs (A), (B), and (C), and by moving such subparagraphs 2 ems to the right, (2) by striking reduction or offset .—Any credit and inserting “ reduction, offset, garnishment, etc .— (1) In general Any credit , and (3) by