Which of the following is not a minimum requirement of biographical information for filing a tax return?

When filing a tax return, certain biographical information is required to ensure proper identification and processing of the return. The Social Security Number (SSN) typically serves as a primary means of identification for taxpayers. However, it's not mandatory to provide the physical Social Security card itself as part of the tax return filing process. Instead, the taxpayer simply needs to provide their SSN, which they can often recall or locate from other records.

On the other hand, elements like the date of birth and citizenship status are essential for tax identification. The date of birth can help verify the identity of the taxpayer, and citizenship status is required to determine eligibility for certain tax benefits and obligations. While having two forms of identification may be prudent in some situations, it is not a stringent requirement for filing a tax return, making the reliance on specific identification forms inconsistent with the usual requirements laid out by the IRS. This highlights why providing a Social Security card does not constitute a minimum requirement when filing a tax return.