section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and (3) an estate or trust. (e) Special rules (1) 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. (2) Treatment of credit and advance payments For purposes of section 1324 of title 31, United States Code, any credit under subsection (a) and any credit or refund under subsection (g) shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (3) Identification number requirement An individual shall not be taken into account in determining the amount of the credit allowed under subsection (a) unless the taxpayer identification number of such individual is included on the return of tax for the taxable year. (f) Coordination with advance refunds of credit (1) Reduction of refundable credit The amount of the credit which would (but for this paragraph) be allowable under subsection (a) shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the taxpayer under subsection (g) and the aggregate payments to which the taxpayer (or a qualifying child (within the meaning of section 24(c)) of the taxpayer) is entitled under section 202 of the COVID-19 Tax Relief Act of 2020 . Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1). (2) Recapture of payments in excess of refundable credit (A) In general If the sum of the aggregate refunds and credits made or allowed to the taxpayer under subsection (g) and the aggregate payments to which the taxpayer (or a qualifying child (within the meaning of section 24(c)) of the taxpayer) is entitled under section 202 of the COVID-19 Tax Relief Act of 2020 exceeds the credit allowed under subsection (a) (determined without regard to paragraph (1)), the tax