claimed credit or received monthly advance child payments, see section 24A(f). (j) Notice of Payments (1) In general Not later than January 31 of the calendar year following any calendar year during which the Secretary makes one or more payments to any taxpayer under this section, the Secretary shall provide such taxpayer with a written notice which includes— (A) the taxpayer’s taxpayer identity (as defined in section 6103(b)(6)), (B) the aggregate amount of such payments made to such taxpayer during such calendar year, and (C) such other information as the Secretary determines appropriate. (2) Certain payments subject to recapture In the case of any payments made to a taxpayer which the Secretary has determined are subject to recapture, the notice provided under paragraph (1) to such taxpayer shall include the amount of such payments. (k) Notification of certain events With respect to any taxpayer receiving monthly advance child payments under this section with respect to any specified child, the Secretary shall, to the maximum extent practicable, provide reasonable advance notice of each of the following: (1) Any month with respect to which such monthly advance child payment will increase (relative to the preceding month) by reason of an inflation adjustment under section 24A(b)(3)(A). (2) Any month with respect to which such monthly advance child payment will be reduced (relative to the preceding month) by reason of such child ceasing to be a specified child by reason of attaining age 18. (3) In the case of a taxpayer with a specified child described in section 24A(b)(1)(A), any month with respect to which such monthly advance child payment will be reduced by reason of such child attaining age 6. (l) Regulations The Secretary shall issue such regulations or other guidance as the Secretary determines necessary or appropriate to carry out the purposes of this section. . (c) Termination of annual child tax credit Section 24 of such Code is amended by adding at the end the following new subsection: (l)