a citizen or national of the United States, such individual is described in section 152(f)(1)(B) with respect to such taxpayer. (2) Certain individuals ineligible In the case of an individual who is a specified child with respect to another taxpayer for any calendar month, such individual shall be treated for such calendar month as having no specified children. (3) 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 (1)(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 the taxpayer of, and transportation by the taxpayer to, medical care at regular intervals and as required for the individual. (iv) The involvement by the taxpayer in, and financial and other support by the taxpayer for, educational or similar activities of the individual. (v) Any other factor that the Secretary determines to be appropriate to determine whether the individual receives care from the taxpayer. (B) Determination of whether care is compensated For purposes of determining if care is compensated within the meaning of paragraph (1)(C), compensation from the Federal Government, a State or local government, a Tribal government, or any possession of the United States shall not be taken into account. (4) Application of tie-breaker rules (A) In general Except as provided in subparagraph (D), if any individual would (but for this paragraph) be a specified child of 2 or more taxpayers for any month, such individual shall be treated as the specified child only of the taxpayer who is— (i) the parent of the individual (or, if such individual would (but for this paragraph) be a specified child of 2 or more parents of the individual for such