nearest multiple of $50. (e) Partial non-Refundable credit allowed for certain other dependents (1) In general In the case of a taxable year beginning after December 31, 2019, and before January 1, 2026, the aggregate credits allowed to a taxpayer under subpart A shall be increased by $500 for each dependent of the taxpayer (as defined in section 152) other than a qualifying child described in subsection (c). The amount of the credit allowed under this subsection shall not be treated as a credit allowed under this subpart. (2) Exception for certain noncitizens Paragraph (1) shall not apply with respect to 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 . (3) Limitation (A) In general The amount of the credit allowable under paragraph (1) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer's modified adjusted gross income exceeds the threshold amount. (B) Modified adjusted gross income For purposes of subparagraph (A), the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933. (C) Threshold amount (i) In general For purposes of subparagraph (A), the term threshold amount means— (I) $200,000 in the case of a joint return, (II) $150,000 in the case of an individual who is not married, and (III) $100,000 in the case of a married individual filing a separate return. (ii) Martial status For purposes of this subparagraph, marital status shall be determined under section 7703. (f) Identification requirements (1) Qualifying child and dependent identification requirement No credit shall be allowed under this section to a taxpayer with respect to any qualifying child or dependent unless the taxpayer includes the name and taxpayer identification number of such qualifying child or dependent on the return of tax for the taxable year and such taxpayer identification