### Question
What is the definition of eligible individual?


### Answer
The definition of **eligible individual** is as follows in *26 U.S.C. § 36A*:

> any individual other than—


(i) any nonresident alien individual,


(ii) 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


(iii) an estate or trust

#### Citation:
  - *26 U.S.C. § 36A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart C-Refundable Credits**

