; disaster area The terms federally declared disaster and disaster have the respective meanings given such terms by section 165(i)(5). (D) Social security taxes The term social security taxes has the meaning given such term by section 24(d)(2). (3) Application to joint returns For purposes of paragraph (1), in the case of a joint return— (A) such paragraph shall apply if either spouse is a qualified individual, (B) the earned income of the taxpayer for the preceding taxable year shall be the sum of the earned income of each spouse for such preceding taxable year, and (C) the social security taxes of the taxpayer for the preceding taxable year shall be the sum of the social security taxes of each spouse for such preceding taxable year. (4) Uniform application of election Any election made under paragraph (1) shall apply for all purposes of paragraph (1). (5) No effect on determination of gross income, etc Except as otherwise provided in this subsection, this title shall be applied without regard to any substitution under paragraph (1). . (b) Treatment as mathematical or clerical errors Section 6213(g)(2) of such Code is amended by striking and at the end of subparagraph (U), by striking the period at the end of subparagraph (V) and inserting , and , and by inserting after subparagraph (V) the following new subparagraph: (W) an incorrect use of earned income or social security taxes pursuant to section 32(g). . (c) Effective date The amendments made by this section shall apply to determinations of earned income and social security taxes for taxable years beginning after the date of the enactment of this Act.