determining the amount of any credit (other than the credit allowed by subsection (a)) allowable under this part. . (c) Filing requirement Section 6012(a) of the Internal Revenue Code of 1986 is amended— (1) in paragraph (7), by striking and at the end, (2) in paragraph (8), by adding and at the end, and (3) by inserting after paragraph (8) the following new paragraph: (9) Every individual who receives payments during the calendar year in which the taxable year begins under section 3507