; and (2) transmitting to the Secretary of Education— (A) an account of the amounts collected under subsection (b) with respect to each individual for whom a loan made under this part is in repayment status; and (B) such tax return information of each such individual as is necessary to determine the individual’s income-based repayment obligation as provided in subsection (c) . (b) Wage withholding and estimated payments (1) In general The Secretary of the Treasury shall, under rules similar to the rules of chapter 24 of the Internal Revenue Code of 1986, provide for employers making payment of wages to deduct and withhold upon such wages amounts determined in accordance with tables or computational procedures prescribed by the Secretary with respect to an employee who elects withholding under this subsection with respect to a loan made under this part that is in repayment status and, if so elected, with respect to any such loans of the employee’s spouse. (2) Withholding requirements The tables, procedures, and guidance prescribed under paragraph (1) shall provide— (A) for the election to have amounts withheld as provided under this subsection; (B) procedures and forms for an employee to indicate— (i) whether the employee (and, in the case of a married individual, whether the employee’s spouse) has a loan made under this part that is in repayment status; (ii) in the case of a married individual, whether the employee anticipates filing jointly (and accompanying guidance explaining that if filing status for the taxable year is uncertain the employee should indicate filing jointly to avoid underwithholding)