PUBLIC LAW 101-508—NOV. 5, 1990 104 STAT. 1388-411 "(iii) who meets the age requirements of subparagraph (C), and "(iv) with respect to whom the taxpayer meets the identification requirements of subparagraph (D). " (B) RELATIONSHIP TEST.— "(i) IN GENERAL. —An individual bears a relationship to the taxpayer described in this subparagraph if such individual is— "(I) a son or daughter of the taxpayer, or a descendant of either, "(II) a stepson or stepdaughter of the taxpayer, or "(III) an eligible foster child of the taxpayer. "(ii) MARRIED CHILDREN.— Clause (i) shall not apply to any individual who is married as of the close of the taxpayer's taxable year unless the taxpayer is entitled to a deduction under section 151 for such taxable year with respect to such individual (or would be so entitled but for paragraph (2) or (4) of section 152(e)). "(iii) ELIGIBLE FOSTER CHILD. —For purposes of clause (i)(III), the term 'eligible foster child' means an individual not described in clause (i)(I) or (II) who— "(I) the taxpayer cares for as the taxpayer's own child, and "(II) has the same principal place of abode as the taxpayer for the taxpayer's entire taxable year. "(iv) ADOPTION.— For purposes of this subparagraph, a child who is legally adopted, or who is placed with the taxpayer by an authorized placement agency for adoption by the taxpayer, shall be treated as a child by blood. "(C) AGE REQUIREMENTS. —An individual meets the requirements of this subparagraph if such individual— "(i) has not attained the £^e of 19 as of the close of the calendar year in which the teixable year of the taxpayer begins, "(ii) is a student (as defined in section 151(c)(4)) who has not attained the age of 24 as of the close of such calendar year, or "(iii) is permanently and totally disabled (as defined in section 22(e)(3)) at any time during the taxable year. " (D) IDENTIFICATION REQUIREMENTS. — "(i) IN GENERAL.—The requirements of this subparagraph are met if^ "(I) the taxpayer includes the name and age of each qualifying child (without regard to this subparagraph) on the return of tax for the taxable year, and "(II) in the case of an individual who has attained the age of 1 year before the close of the taxpayer's taxable year, the taxpayer includes the taxpayer identification number of such individual on such return of tax for such taxable year, "(ii) INSURANCE POLICY NUMBER.— In the case of any taxpayer with respect to which the health insurance credit is sdlowed under subsection (a)(2), the Secretary may require a taxpayer to include an insurance policy
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