Sec. 1. Subject to section 2 of this chapter, an individual may complete a form requesting that the department release a child's Social Security number if the following criteria are met:
(1) The individual:
(A) provides or has provided care and supervision to the child under a court order for purposes of placement in a child in need of services case or juvenile delinquency case; and
(B) wishes to claim the child as a dependent for income tax purposes.
(2) The child was placed in the individual's home by:
(A) a court order; or
(B) the department.