TAXPAYER IDENTIFICATION NUMBER REQUIRED FOR DEPENDENTS WHO HAVE ATTAINED AGE 2.

SEC. 704. TAXPAYER IDENTIFICATION NUMBER REQUIRED FOR DEPENDENTS WHO HAVE ATTAINED AGE 2. (a) General Rule.— Paragraph (2) of section 6109(e) of the Internal Revenue Code of 1986 (relating to furnishing number for102 STAT. 2428 certain dependents) is amended by striking “age of 5” and inserting “age of 2”. (b) Effective Date.— The amendment made by subsection (a) shall apply to returns the due date for which (determined without regard to extensions) is after December 31, 1989.