the Secretary shall— (i) apply paragraph (1) by substituting the taxable year preceding the applicable taxable year, or (ii) in the case of an individual who has not filed a tax return for the taxable year described in clause (i), determine the advance refund amount with respect to such individual on the basis of information with respect to such individual which— (I) in the case of a specified social security beneficiary or a specified supplemental security income recipient, is provided by the Commissioner of Social Security, (II) in the case of a specified railroad retirement beneficiary, is provided by the Railroad Retirement Board, (III) in the case of a specified veterans beneficiary, is provided by the Secretary of Veterans Affairs (in coordination with, and with the assistance of, the Commissioner of Social Security if appropriate), and (IV) in the case of any other individual, is determined using aggregate payment information provided by the employer of such individual, including information provided on Form W–2 or Form 1099. (B) 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 reason of section 202(x) of the Social Security Act ( 42 U.S.C. 402(x) ) or section 1129A of such Act ( 42 U.S.C. 1320a–8a ). (C) Specified supplemental security income recipient For purposes of this paragraph— (i) In general The term specified supplemental security income recipient means any individual who, for the last month that ends prior to the date of enactment of this section, is eligible for a monthly benefit payable under title