steps as may be appropriate to ensure that taxpayers who receive a refund of the credit under section 32 are aware of the availability of earned income advance amounts under this section. . (2) Coordination with advance payments Section 32 is amended by inserting after subsection (f) the following new subsection: (g) Coordination with advance payments of earned income credit (1) Recapture of advance payments If any payment is made to the individual by an employer under section 3507 during any calendar year, then the tax imposed by this chapter for the individual's last taxable year beginning in such calendar year shall be increased by the aggregate amount of such payments. (2) Reconciliation of payments advanced and credit allowed Any increase in tax under paragraph (1) shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit (other than the credit allowed by subsection (a)) allowable under this part. . (3) Filing requirement Section 6012(a) is amended— (A) in paragraph (7), by striking and at the end