interest shall be allowed on any overpayment attributable to this section. (5) Application to individuals who do not file a return of tax for 2019 (A) In general In the case of an individual who, at the time of any determination made pursuant to paragraph (3), has not filed a tax return for the year described in paragraph (1), the Secretary shall— (i) apply paragraph (1) by substituting 2018 for 2019 , and (ii) in the case of a specified individual who has not filed a tax return for such individual’s first taxable year beginning in 2018, determine the advance refund amount with respect to such individual without regard to subsections (d) and on the basis of information with respect to such individual which is provided by— (I) in the case of a specified social security beneficiary or a specified supplemental security income recipient, the Commissioner of Social Security, (II) in the case of a specified railroad retirement beneficiary, the Railroad Retirement Board, and (III) in the case of a specified veterans beneficiary, the Secretary of Veterans Affairs (in coordination with, and with the assistance of, the Commissioner of Social Security if appropriate). (B) Specified individual For purposes of this paragraph, the term specified individual means any individual who is— (i) a specified social security beneficiary, (ii) a specified supplemental security income recipient, (iii) a specified railroad retirement beneficiary, or (iv) a specified veterans beneficiary. (C) Specified social security beneficiary For purposes of this paragraph— (i) In general The term specified social security beneficiary means any individual who, for the last month that ends prior to the date of enactment of this section, is entitled to any monthly insurance benefit payable under title II of the Social Security Act ( 42 U.S.C. 401 et seq.), including payments made pursuant to sections 202(d), 223(g), and 223(i)(7) of such Act. (ii) Exception Such term shall not include any individual if such benefit is not payable for such month by