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. (d) Limitation based on modified adjusted gross income The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (f)) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer’s modified adjusted gross income as exceeds— (1) $150,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)), (2) $112,500 in the case of a head of household (as defined in section 2(b)), and (3) $75,000 in any other case. (e) Definitions and special rules (1) Modified adjusted gross income For purposes of this subsection (other than this paragraph), the term modified adjusted gross income means adjusted gross income determined without regard to sections 911, 931, and 933. (2) Dependent defined For purposes of this section, the term dependent has the meaning given such term by section 152. (3) Credit treated as refundable The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. (4) Identification number requirement (A) In general The $1,200 amount in subsection (b)(1) shall be treated as being zero unless the taxpayer includes the TIN of the taxpayer on the return of tax for the taxable year. (B) Joint returns In the case of a joint return, the $2,400 amount in subsection (b)(1) shall be treated as being— (i) zero if the TIN of neither spouse is included on the return of tax for the taxable year, and (ii) $1,200 if the TIN of only one spouse is so included. (C) Dependents A dependent shall not be taken into account under subsection (b)(2) unless the TIN of such dependent is included on the return of tax for the taxable year. (D) Coordination with certain advance payments In the case