; and (ii) $260,000 in the case of the individuals treated as one person under subsection (c)(2) who filed a joint return for the taxable year beginning in 2019. (d) Special rules relating to available information (1) Use of return information for 2018 returns For purposes of making determinations under this section with respect to any individual, if return information of such individual is not available for the taxable year beginning in 2019, the Secretary shall use return information (if any) for the taxable year 2018 instead. (2) Individuals for whom information not available In the case of any individual for whom return information is not available from the Internal Revenue Service and the Secretary determines that sufficient information is not available from the Social Security Administration or the Department of Veterans Affairs, the Secretary shall provide for an application process for individuals to receive payments under this section. Such application shall be in such form and filed in such manner as the Secretary may require. For purposes of carrying out this section, the Secretary of the Treasury shall work in cooperation with the Secretary of Veterans Affairs and the Commissioner of Social Security. (e) Other definitions For purposes of this section— (1) Citizen or resident The term citizen or resident of the United States means a citizen or resident (as such terms are used in section 7701(a)(30)(A) of the Internal Revenue Code of 1986) of the United States. (2) United States defined The term United States means the several States, the District of Columbia, American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the United States Virgin Islands. (3) Secretary The term Secretary means the Secretary of the Treasury or the Secretary’s delegate. (4) Other terms Except as otherwise provided in this section, any term used in this section which is used in the Internal Revenue Code of 1986 shall have the meaning as used in the Internal Revenue Code of 1986. (f) Special rules