basis of information known to the Secretary which the Secretary determines is reasonably reliable, and (ii) if the taxpayer is not described in subparagraph (B)(ii) and the information on the return of tax filed for either of the 2 taxable years described in subparagraph (A) does not establish the status of the taxpayer (in the case of a joint return, either spouse) as having a principal place of abode (determined as provided in section 32) in the United States or Puerto Rico for more than ½ of the reference month, the Secretary shall determine such status based on information known to the Secretary. (E) Specified alternative mechanism The term specified alternative mechanism means the on-line portal established under subsection (c) and any other mechanism or method established by the Secretary to allow taxpayers to provide the information described in subsection (c)(1) (including in connection with the filing of any return of tax). (3) Modifications during calendar year (A) In general The Secretary may modify, during any taxable year, the monthly advance amount with respect to any taxpayer for any month occurring during such year to take into account— (i) a return of tax filed by such taxpayer during such taxable year (and the taxable year to which such return relates may be taken into account as the reference taxable year), and (ii) any other information provided by the taxpayer to the Secretary which allows the Secretary to determine payments under subsection (a) which, in the aggregate during any taxable year of the taxpayer, more closely total the Secretary's estimate of the amount treated as allowed under subpart C of part IV of subchapter A of chapter 1 by reason of section 24(d) for such taxable year of such taxpayer. (B) Adjustment to reflect excess or deficit in prior payments In the case of any modification of the monthly advance amount under subparagraph (A), the Secretary may adjust the amount of any monthly payment made after the date of such modification to properly take into account the amount by