; and (ii) $50,000 in the case of an individual return. (3) Household limit Emergency family relief credit payments may only be claimed by one member of a household, and only one credit may be claimed per residence. (A) Marital status For purposes of this paragraph, marital status shall be determined under section 7703. (d) Qualifying child (1) In general In this section, the term qualifying child means a qualifying child of the filer (as defined in section 152(c)) who has not attained 18 years of age. (2) Exception for certain non-citizens The term qualifying child shall not include any individual who would not be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows resident of the United States . (e) Application and verification (1) Application The Secretary of Treasury shall establish an expedited process by which citizens may apply for and provide all necessary information to maintain access to installments of the emergency family relief credit outside the annual tax return process utilizing— (A) information from the beneficiary’s most recent tax return if the beneficiary has filed previously and such return is for 2018 or 2019, and (B) any additional or alternative information submissions deemed necessary by the Secretary of the Treasury to facilitate application, verification of eligibility for, and prompt delivery of the emergency family relief credit. (2) Verification No credit shall be allowed under this section to a taxpayer on the basis of his or her residing with other household members unless the taxpayer has provided the name and taxpayer identification number of each such household member in a manner deemed appropriate for the application process by the Secretary of the Treasury. (f) Relief periods (1) Emergency family relief period Beginning on the date of enactment, an emergency family relief period shall encompass any monthlong period prior to January 1, 2021— (A) during which time an elementary or secondary school as such terms are defined in