; or (ii) is described in paragraph (4); (B) who, as of January 1, 2020, has attained the age of 16; and (C) whose adjusted gross income either— (i) does not exceed the threshold amount for the taxable year beginning in 2019; or (ii) would not exceed the threshold amount for the first taxable year beginning in 2020, determined on the basis of 2 consecutive months of such taxable year and annualized. (2) Special rule for married individuals In the case of any individual who filed a joint return for the taxable year beginning in 2019, the individual and the spouse of the individual shall be treated as one person if either the individual or the spouse of the individual meets the requirements specified in subparagraphs (A) and (B) of paragraph (1). (3) Certain dependents The term eligible individual does not include any dependent (as defined in section 152 of the Internal Revenue Code of 1986) who, as of December 31, 2019, has not attained the age of 16 and with respect to whom a deduction under section 151(c) of such Code is allowable to another individual for the taxable year beginning in 2019. (4) Special rule for individuals in the United States continuously since the declaration of national emergency (A) In general An individual is described in this paragraph if the individual— (i) is not a citizen or resident of the United States