paragraph (1)(A)(ii), the tables issued by the Secretary shall be similar in form to the tables issued under section 3402 and, to the extent feasible, coordinated with such tables. (d) Payments To be treated as payments of withholding and FICA taxes (1) In general Payments made by an employer under subsection (a) to an employee— (A) shall not be treated as payment of compensation, and (B) shall be treated as made out of— (i) amounts required to be deducted and withheld for the payroll period under section 3401, (ii) amounts required to be deducted for the payroll period under section 3102, and (iii) amounts of the taxes imposed for the payroll period under section 3111, as if the employer had paid to the Secretary, on the day on which the wages are paid to the employee, an amount equal to such payments. (2) Advance payments exceed taxes due In the case of any employer, if for any payroll period the aggregate amount of earned income advance payments exceeds the sum of the amounts referred to in paragraph (1)(B), the employer shall pay only so much of such earned income advance payment as does not exceed such sum, and shall not make any further advance payments to the employee for the calendar year. (3) Failure to make advance payments Failure to make any payment of an earned income advance amount as required under this section shall be treated as the failure at such time to deduct and withhold under chapter 24 an amount equal to the earned income advance amount. (e) Submission of certificate (1) Effective period An eligibility certificate submitted to an employer at any time during the calendar year shall continue in effect with respect to the employee during such calendar year until revoked by the employee or until another such certificate takes effect under this section. (2) Requirement to revoke certificate In the case of an employee who has submitted an eligibility certificate under this section and subsequently becomes ineligible for the credit provided under section 32 for the taxable year, the employee