Qualifying Individual means an individual aged 18 years or over who is deemed to be resident in the UK for tax purposes. This includes a non-resident who performs duties which by virtue of Section 28 of the Income Tax (Earnings & Pensions) Act 2003 are treated as being performed in the UK (Crown employees serving overseas) or is married to, or is in a civil partnership with a person who performs such duties.
Qualifying Individual means a citizen or subject of, or an individual habitually resident in, a qualifying country; and
Qualifying Individual. ’ means an individual—
Examples of Qualifying Individual in a sentence
If you are divorced, the child is a Qualifying Individual of the “custodial” parent (as defined in Code § 152).
If the expense is incurred for services outside your household and such expenses are incurred for the care of a Qualifying Individual who is age 13 or older, such Dependent must regularly spend at least 8 hours per day in your home.
The expense is incurred for the care of a Qualifying Individual (as described above), or for related household services, and is incurred to enable you (and your Spouse, if applicable) to be gainfully employed.
More Definitions of Qualifying Individual
Qualifying Individual means certain aged, blind or disabled individuals who are enrolled in Medicare Part A, meet the Medicaid Qualifying Individual income and resource standards and meet all other Medicaid eligibility requirements.
Qualifying Individual means a dependent (within the meaning of Code Section 152(a)(l)) of the Participant who is under age thirteen (13) ("Type A Qualifying Individual"), or a dependent (as defined in Code Section 152, determined without regard to subsections (b)(l), (b)(2), and (d)(l)(B)) or Spouse of the Participant who is physically or mentally incapable of caring for himself or herself and who shares the Participant's principal place of abode (which shall not be in violation of local law) for more than one-half of the year ("Type B Qualifying Individual"). A child of divorced or separated parents is treated as a Qualifying Individual of only the custodial parent if:
Qualifying Individual means the LM, managing principal, or qualified person who is identified on the MU1 form in the nationwide database as the person in charge of an entity.
Qualifying Individual means a person who meets the experience and other requirements of G.S. 53-244.050(b) and who agrees to be primarily responsible for the operations of a licensed mortgage broker or mortgage lender or mortgage servicer.
Qualifying Individual means an Individual Savings Account applicant who:
Qualifying Individual means a qualifying individual as defined for purposes of Section 21(b) of the Code.
Qualifying Individual means (a) a tax dependent of the Participant as defined in Code §152 who is under the age of 13 and who is the Participant's qualifying child as defined in Code §152(a)(1); (b) a tax dependent of the Participant as defined in Code §152, but determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof, who is physically or mentally incapable of self-care and who has the same principal place of abode as the Participant for more than half of the year; or (c) a Participant's Spouse who is physically or mentally incapable of self-care, and who has the same principal place of abode as the Participant for more than half of the year. Notwithstanding the foregoing, in the case of divorced or separated parents, a Qualifying Individual who is a child shall, as provided in Code §21(e)(5), be treated as a Qualifying Individual of the custodial parent (within the meaning of Code