All of the following statements regarding a taxpayer's identification number are true, EXCEPT? A dependent on a tax return, can have a social security number, individual taxpayer identification number, or an adoption taxpayer identification number. A social security number, individual taxpayer identification number, or an adoption taxpayer identification number is not required for a taxpayer to claim a qualifying relative. A social security number, individual taxpayer identification number, or an adoption taxpayer identification number must be received before the due date of the return, including extensions, or the taxpayer may not claim the dependent on that year's tax return. A taxpayer may not amend a return to add a dependent whose identification