; and (bb) income from sources without the United States, as described in section 862 of the Internal Revenue Code of 1986; (III) the name of each co-owner or co-member of the covered entity; and (IV) for any co-owner or co-member described in subclause (III) that is not a natural person, the name of each natural person that controls, directly or indirectly, the co-owner or co-member. (B) Applicable years The years described in this subparagraph are as follows: (i) In the case of a report filed under section 101(c) by a covered candidate for the office of President or Vice President, the 8 years preceding the date on which the report is filed. (ii) In the case of a report filed under section 101(c) by a covered candidate for the office of Member of Congress, the 2 years preceding the date on which the report is filed. (C) Close family members In addition to the information described in subparagraph (A), the Federal Election Commission may, on a case-by-case basis and in accordance with the regulations promulgated under paragraph (3), require that a covered candidate include in each report required to be filed under section 101(c) by the covered candidate the information described in subparagraph (A) with respect to any covered entity— (i) in which a close family member of the covered candidate has a significant direct or indirect ownership interest