shall not apply, and (ii) no credit shall be allowed under this section with respect to such qualifying child unless the taxpayer includes one of the following: (I) In the case of a qualifying child who is adopted, the adoption taxpayer identification number of such child. (II) A social security number (within the meaning of subsection (h)(7)) of such child. (III) Such documentation as determined by the Secretary as appropriate to establish that the qualifying child qualifies for a social security number (within the meaning of subsection (h)(7)). (B) Acceleration (i) In general In any case in which a taxpayer does not include a social security number (within the meaning of subsection (h)(7)) of a qualifying child with respect to whom an election is made under this subsection on the return of tax for the taxable year of birth or adoption— (I) the tax imposed by this chapter for the taxable year succeeding the taxable year in which the birth or adoption of the qualifying child occurs shall be increased by the excess of the amount of the increase in credit under paragraph (1) over the amounts of tax imposed by paragraph (2) for the preceding taxable year, and (II) paragraph (2) shall not apply with respect to such increase for such taxable year or any subsequent taxable year. For purposes of this title, any increase in tax under this subparagraph shall be treated in the same manner as an increase in tax under paragraph (2). (ii) Exception if social security number provided Clause (i) shall not apply if the taxpayer includes on the return of tax for the taxable year succeeding the taxable year in which the birth or adoption of the qualifying child occurs the social security number (within the meaning of subsection (h)(7)) of such qualifying child. (7) Administration and regulations The Secretary shall take such steps as necessary, including through regulations and other guidance, in order to— (A) enable and encourage taxpayers to claim an increased credit under this subsection as soon as practical after the birth or