shall annually provide to each such taxpayer notice that such taxpayer may be eligible to claim such credit. (2) Determination of credit and deposit Not earlier than 60 days after providing notice under paragraph (1) to a taxpayer with respect to a taxable year, if such taxpayer fails to claim the credit under this section for such taxable year, the Secretary shall determine the credit on behalf of the taxpayer. Any refund attributable to such credit shall be— (A) deposited in the USAccount of any dependents of the taxpayer (pro rata in the case of more than one USAccount), or (B) in the case of a taxpayer with dependents who do not have a USAccount or a taxpayer with no dependents, paid directly to the taxpayer. For purposes of this paragraph, the term USAccount shall have the meaning given such term by section 4 of the USAccounts: Investing in America’s Future Act of 2018 . The Secretary shall not collect any overpayment of the credit determined under this paragraph if such overpayment is attributable to an error of the Secretary. .