The CARES Act states
ELIGIBLE INDIVIDUAL.—The term ‘eligible individual’ means any individual other than-:
“(B) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins,"
I think the key term is "allowable". It does not say "was claimed" by another.
Anyone have a different take?
