### Question
How is the term applicable taxpayer defined?


### Answer
The term **applicable taxpayer** is defined in *26 U.S.C. § 7526A* as the following:

> a taxpayer whose income for the taxable year does not exceed an amount equal to the completed phaseout amount under section 32(b) for a married couple filing a joint return with three or more qualifying children, as determined in a revenue procedure or other published guidance

#### Citation:
  - *26 U.S.C. § 7526A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

