rules section 152(e) shall apply for purposes of this subsection. (7) Eligibility determined on basis of presumptive eligibility (A) In general If a period of presumptive eligibility is established under section 7527B(c) for any individual with respect to any taxpayer— (i) such individual shall be treated as the specified child of such taxpayer for any month in such period of presumptive eligibility, and (ii) such individual shall not be treated as the specified child of any other taxpayer with respect to whom a period of presumptive eligibility has not been established for any such month. (B) Ability of credit claimants to establish presumptive eligibility Nothing in section 7527B(c) shall be interpreted to preclude a taxpayer from establishing a period of presumptive eligibility (including any such period described in section 7527B(c)(2)(D)) with respect to any specified child for purposes of this section solely because such taxpayer affirmatively elects not to receive monthly advance child payments under section 7527B. (d) Credit refundable If the taxpayer (in the case of a joint return, either spouse) has a principal place of abode (determined as provided in section 32) in the United States or Puerto Rico for more than one-half of any calendar month during the taxable year, so much of the credit otherwise allowed under subsection (a) as is attributable to monthly specified child allowances with respect to any such calendar month shall be allowed under subpart C (and not allowed under this subpart). (e) Identification requirements (1) Qualifying child identification requirement No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the name and taxpayer identification number of such qualifying child on the return of tax for the taxable year and such taxpayer identification number was issued on or before the due date for filing such return. (2) Taxpayer identification requirement No credit shall be allowed under this section if the taxpayer