qualifying child
(B)The term “qualifying child” shall not include an individual who is married as of the close of the taxpayer’s taxable year unless the taxpayer is entitled to a deduction underfor such taxable year with respect to such individual (or would be so entitled but for section 152(e)). (C)For purposes of subparagraph (A), the requirements ofshall be met only if the principal place of abode is in the United States. (D) (i)A qualifying child shall not be taken into account under subsection (b) unless the taxpayer includes the name, age, and TIN of the qualifying child on the return of tax for the taxable year. (ii)The Secretary may prescribe other methods for providing the information described in clause (i).