### Question
How does the law define eligible individual?


### Answer
Under *26 U.S.C. § 6428*, **eligible individual** is defined as:

> any individual other than—


(A) any nonresident alien individual,


(B) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and


(C) an estate or trust

#### Citation:
  - *26 U.S.C. § 6428*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

