Armed Forces of the United States at any time during the applicable taxable year. (E) Coordination with certain advance payments In the case of any payment made pursuant to subsection (h)(5)(A)(ii), a TIN shall be treated for purposes of this paragraph as included on the taxpayer’s return of tax if such TIN is provided pursuant to such subsection. (g) Coordination with advance refunds of credit (1) Reduction of refundable credit The amount of the credit which would (but for this paragraph) be allowable under subsection (a) shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the taxpayer (or any dependent of the taxpayer) under subsection (h). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1). (2) Joint returns In the case of a refund or credit made or allowed under subsection (h) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return. (h) Advance refunds and credits (1) In general Subject to paragraph (5), each individual who was an eligible individual in an applicable taxable year shall be treated as having made a payment against the tax imposed by chapter 1 for such taxable year in an amount equal to the advance refund amount for such taxable year. (2) Advance refund amount For purposes of paragraph (1), the advance refund amount is the amount that would have been allowed as a credit under this section for such taxable year if this section (other than subsection (f) and this subsection) had applied to such taxable year. (3) Timing and manner of payments (A) Timing The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this section as rapidly as possible. (B) Delivery of payments Notwithstanding any other provision of law, the Secretary may certify and disburse refunds payable under this section— (i) electronically to any