; qualifying child For purposes of this section— (1) Qualifying month (A) In general The term qualifying month means any calendar month for which there is a qualifying child with respect to the taxpayer. (B) Rules for birth or death of a child In the case of a child who is born or dies during the taxable year, any calendar month in such year which occurs before the month of such birth or after the month of such death shall be a qualifying month for the taxpayer who is treated as establishing presumptive eligibility with respect to such child pursuant to section 7527A(i)(2)(E). (2) Qualifying child The term qualifying child means, with respect to any taxpayer for any calendar month, an individual who— (A) has the same principal place of abode as the taxpayer for more than ½ of such month, (B) is younger than the taxpayer and will not, as of the close of the taxable year which includes such month, have attained age 18, (C) receives care from the taxpayer during such month which is not compensated, (D) is not the spouse of the taxpayer at any time during such month, and (E) either— (i) is a citizen, national, or resident of the United States, or (ii) if the taxpayer is a citizen or national of the United States, is described in section 152(f)(1)(B) with respect to such taxpayer. (3) Certain individuals ineligible In the case of an individual who is a qualifying child with respect to another taxpayer for any calendar month, such individual shall be treated for such month as having no qualifying children. (4) Care from the taxpayer (A) In general Except as otherwise provided by the Secretary, whether any individual receives care from the taxpayer (within the meaning of paragraph (2)(C)) shall be determined on the basis of facts and circumstances with respect to the following factors: (i) The supervision provided by the taxpayer regarding the daily activities and needs of the individual. (ii) The maintenance by the taxpayer of a secure environment at which the individual resides. (iii) The provision or arrangement by