and the process for paying such underpayment under section 499F(f)(2). (D) In the case of a borrower with an overpayment on such annual repayment amount, the amount of such overpayment and the process for requesting a refund of such amount under section 499F(g), if applicable. (E) The outstanding balances on all the loans made to the borrower under this part. (F) A description of how the borrower’s annual repayment amount was calculated under paragraph (1) or (2) of section 499F(b). (4) Direct payment The Secretary shall enable a borrower to make direct payments on the borrower’s annual repayment amount for the taxable year to the Secretary throughout the year. (5) Payments on a borrower's behalf The Secretary shall— (A) provide a mechanism for other individuals or entities to make payments on the annual repayment amount of a borrower for a taxable year