Eligible individual
2 rules1 of 2 subsections
For purposes of this section—
(1) In general
(1)In general∀ 1#
The term “eligible individual” means any individual if such individual has attained the age of 18 as of the close of the taxable year.
(2)Dependents and full-time students not eligible#
The term “eligible individual” shall not include—
(A) any individual with respect to whom a deduction under section 151 is allowed to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins, and
(B) any individual who is a student (as defined in section 152(f)(2)).