eligible individual
(D)The term “eligible individual” shall not include any individual who is a nonresident alien individual for any portion of the taxable year unless such individual is treated for such taxable year as a resident of the United States for purposes of this chapter by reason of an election under subsection (g) or (h) of section 6013. (E)No credit shall be allowed under this section to an eligible individual who does not include on the return of tax for the taxable year— (i)such individual’s taxpayer identification number, and (ii)if the individual is married (within the meaning of), the taxpayer identification number of such individual’s spouse. (F)No credit shall be allowed under this section to any eligible individual who has one or more qualifying children if no qualifying child of such individual is taken into account under subsection (b) by reason of paragraph (3)(D).