employment taxes if the Secretary determines that such failure was due to the anticipation of the credit allowed under this section. (j) Third-Party payors Any credit allowed under this section shall be treated as a credit described in section 3511(d)(2) of such Code. (k) Regulations and guidance The Secretary shall issue such forms, instructions, regulations, and guidance as are necessary— (1) to allow the advance payment of the credit under subsection (a), subject to the limitations provided in this section, based on such information as the Secretary shall require