notice shall indicate the method by which such payment was made, the amount of such payment, and a phone number for the appropriate point of contact at the Internal Revenue Service to report any failure to receive such payment. (g) Identification number requirement (1) In general In the case of any taxpayer who does not include the valid identification number of such taxpayer on the return of tax for the taxable year, subsection (a)(1) shall be applied by substituting $0 for $1,000 . (2) Joint returns In the case of a joint return— (A) if the valid identification number of only 1 spouse is included on the return of tax for the taxable year— (i) subsection (a)(1) shall be applied by substituting $1,000 for $2,000 , and (ii) subsection (c)(1) shall be applied by substituting $75,000 for $150,000 , or (B) if the valid identification number of neither spouse is included on the return of tax for the taxable year, subsection (a)(1) shall be applied by substituting $0 for $2,000 . (3) Dependent A dependent of a taxpayer shall not be taken into account under subsection (a)(2) unless— (A) the taxpayer includes the valid identification number of such taxpayer (or, in the case of a joint return, the valid identification number of at least 1 spouse) on the return of tax for the taxable year, and (B) the valid identification number of such dependent is included on the return of tax for the taxable year. (4) Valid identification number (A) In general For purposes of this subsection, the term valid identification number means a social security number (as such term is defined in section 24(h)(7)). (B) Adoption taxpayer identification number For purposes of paragraph (3)(B), in the case of a dependent who is adopted or placed for adoption, the term valid identification number shall include the adoption taxpayer identification number of such dependent. (5) Special rule for members of the Armed Forces Paragraph (2) shall not apply in the case where at least 1 spouse was a member of the Armed Forces of the United States at any time