Certification provided to investors and Secretary An entity shall— (i) provide the certification under subparagraph (A) to the person making the qualified investment at the time such investment is made, and (ii) include such certification, and the names, addresses, and taxpayer identification numbers of the entity's qualified active investors and the persons making the qualified investment, with its return of tax for the taxable year which includes the date of the qualified investment. (C) Certification included with return claiming credit No credit shall be determined under subsection (a) with respect to any taxpayer making a qualified investment in a qualifying business entity unless the taxpayer includes the certification under subparagraph (A) with respect to the investment with its return of tax for any taxable year for which such credit is being claimed. (D) Timely filed return required The requirements of subparagraph (B)(ii) or (C) shall be treated as met only if the return described in such subparagraph is filed on or before its due date (including extensions). (5) Qualified active investor (A) In general The term qualified active investor means, with respect to any entity, an individual who— (i) is a citizen or resident of the United States, (ii) materially participates (within the meaning of section 469(h)) in 1 or more trades or businesses actively conducted by the entity, (iii) holds stock, or a capital or profits interest, in the entity, and (iv) meets the income requirements of subparagraph (B). (B) Income requirements The requirements of this subparagraph are met with respect to an individual if the average annual taxable income of the individual for the 3 taxable years of the individual immediately preceding the taxable year in which the qualified investment is made does not exceed the applicable amount. (C) Applicable amount For purposes of this paragraph, the term applicable amount means, with respect to any taxable year in which a qualified investment is made— (i) in the case of an individual