Eligible individual
For purposes of this section, the term “eligible individual” means any individual other than—
(1)#
any nonresident alien individual,
(2)#
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
(3)#
an estate or trust.
(3) an estate or trust.