eligible individual
(A)The term “eligible individual” means— (i)any individual who has a qualifying child for the taxable year, or (ii)any other individual who does not have a qualifying child for the taxable year, if— (I)such individual’s principal place of abode is in the United States for more than one-half of such taxable year, (II)such individual (or, if the individual is married, either the individual or the individual’s spouse) has attained age 25 but not attained age 65 before the close of the taxable year, and (III)such individual is not a dependent for whom a deduction is allowable underto another taxpayer for any taxable year beginning in the same calendar year as such taxable year. (B)If an individual is the qualifying child of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall not be treated as an eligible individual for any taxable year of such individual beginning in such calendar year.