in both a printable document file and in a computer-readable form suitable for use by automated tax preparation software. (2) Third-party provided return information defined For purposes of this section, the term third-party provided return information means— (A) information reported to the Secretary through an information return (as defined in section 6724(d)(1)), (B) information reported to the Secretary pursuant to section 232 of the Social Security Act, and (C) such other information reported to the Secretary as is determined appropriate by the Secretary for purposes of the program established under subsection (a)(2). (c) Tax return preparation (1) Eligible individual For purposes of the program established under subsection (a)(3)— (A) In general Except as provided in subparagraphs (B) and (C), the term eligible individual means, with respect to any taxable year, any individual who— (i) elects to participate in the program established under subsection (a)(3), (ii) is an unmarried individual (other than a surviving spouse (as defined in section 2(a)) or the head of a household (as defined in section 2(b))), (iii) does not claim any deduction allowed under section 62 for purposes of determining adjusted gross income, (iv) claims the standard deduction under section 63, (v) claims no deduction under section 151 for any individual who is a dependent (as defined in section 152), (vi) does not file schedule C, and (vii) has no income other than income from— (I) wages (as defined in section 3401), (II) interest, or (III) dividends. (B) Limitation on eligibility for tax year 2018 With respect to any taxable year beginning in 2018, the term eligible individual shall only include such populations of individuals described in subparagraph (A) as is determined by the Secretary. (C) Expansion of eligibility after tax year 2018 (i) In general At the discretion of the Secretary, with respect to any taxable year beginning after December 31, 2018, the term eligible individual may include populations of individuals who would