; (2) includes a valid tax identification number of the health care provider or, if the health care provider does not have a valid tax identification number, an employer identification number or such other identification number as the Secretary may accept or may assign; (3) attests to the eligible expenses and lost revenues of the health care provider, as described in subsection (d), occurring during the calendar quarter; (4) includes an itemized listing of each such eligible expense, including expenses incurred in providing uncompensated care; (5) for purposes of subsection (c)(3), attests to whether the amount determined under subsection (e) with respect to the lost revenue of an eligible health care provider for a calendar quarter exceeds an amount that equals 10 percent of the net patient revenue (as defined in such subsection) of the provider for the corresponding quarter in 2019; (6) includes projections of the eligible expenses and lost revenues of the health care provider, as described in subsection (c), for the calendar quarter that immediately follows the calendar quarter for which reimbursement is sought; and (7) indicates the dollar amounts described in each of subparagraphs (A) and (B) of subsection (e)(1) and subparagraphs (A), (B), and (C) of subsection (e)(2) for the calendar quarter and any other information the Secretary determines necessary to determine expenses and lost revenue related to COVID–19. (h) Limitations (1) No duplicative reimbursement The Secretary may not provide, and a health care provider may not accept, reimbursement under this section for expenses or losses with respect to which— (A) the eligible health care provider is reimbursed from other sources