### Question
How is the term eligible individual defined?


### Answer
The term **eligible individual** is defined in *26 U.S.C. § 6428* as the following:

> any individual other than—


(1) any estate or trust,


(2) any nonresident alien individual, and


(3) 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

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

