is made with respect to a specified railroad retirement beneficiary, section 13 of the Railroad Retirement Act ( 45 U.S.C. 231l ) shall apply to such payment in the same manner as such section applies to a payment under such Act. (III) In the case of a payment described in clause (i) which is made with respect to a specified veterans beneficiary, sections 5502, 6106, and 6108 of title 38, United States Code, shall apply to such payment in the same manner as such sections apply to a payment under such title. (I) Ineligibility for special rule not to be interpreted as general ineligibility An individual shall not fail to be treated as an eligible individual for purposes of this subsection or subsection (a) merely because such individual is not a specified individual (including by reason of subparagraph (C)(ii), (D)(ii), or (F)(ii)). (6) Notice to taxpayer As soon as practicable after the date on which the Secretary distributed any payment to an eligible taxpayer pursuant to this subsection, the Secretary shall send notice by mail to such taxpayer's last known address. Such 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 a return other than a joint return, the $2,000 amount in subsection (a)(1) shall be treated as being zero unless the taxpayer includes the valid identification number of the taxpayer on the return of tax for the taxable year. (2) Joint returns In the case of a joint return, the $4,000 amount in subsection (a)(1) shall be treated as being— (A) $2,000 if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and (B) zero if the valid identification number of neither spouse is so included. (3) Qualifying child A qualifying child of a taxpayer shall not be taken into account under subsection (a)(2) unless— (A)