from the employer during such calendar year through such payroll period, and (ii) in accordance with tables issued by the Secretary. (B) Limitation For each calendar year, except as provided in subparagraph (C), the earned income advance amount shall not exceed $500. (C) Adjustment for inflation (i) In general In the case of any taxable year beginning after 2021, the $500 amount in subparagraph (B) shall be increased by an amount equal to— (I) such dollar amount, multiplied by (II) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins determined by substituting calendar year 2020 for calendar year 2016 in subparagraph (A)(ii) thereof. (ii) Rounding If any increase determined under paragraph (1) is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10. (2) Armed Forces In the case of an employee who is a member of the Armed Forces of the United States, the earned income advance amount shall be determined by taking into account the total wages of such employee, as determined for purposes of section 32. (3) Advance amount tables For purposes of 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