; (ii) an individual who is married (within the meaning of section 7703(a) of the Internal Revenue Code of 1986) to a covered candidate or covered individual for the taxable year; (iii) any corporation or partnership that was controlled (as determined under section 7613(c)(3) of the Internal Revenue Code of 1986) by an individual described in clause (i) or (ii) at any time during the taxable year; (iv) the estate of any person described in clause (i) or (ii) or any estate with respect to which any person described in clause (i), (ii), or (iii) is an executor or beneficiary at any time during the taxable year; and (v) any trust with respect to which any person described in clause (i), (ii), (iii), or (iv) is a grantor, fiduciary, or beneficiary, or for which another trust described in this clause is a grantor or beneficiary, at any time during the taxable year. (B) Inclusion of certain documents Such term shall include any schedule, attachment, or other document filed with such return. (2) Covered candidate The term covered candidate means an individual— (A) required to file a report under section 101(c); and (B) who is nominated by a major party as a candidate for the office of President, regardless of whether the individual is nominated after May 15 of an applicable year. (3) Covered individual The term covered individual means— (A) a President required to file a report under subsection (a) or (d) of section 101