procedures under subchapter B of chapter 63, no credit shall be allowed under this section for any subsequent taxable year (and no payment shall be made under section 7527B for any subsequent month) unless the taxpayer provides such information as the Secretary may require to demonstrate eligibility for such credit. (3) Coordination with possessions of the United States For purposes of this subsection, a taxpayer’s claim of credit under this section or section 24 (or payment received under section 7527A or section 7527B) includes a claim of credit under this section or section 24 of the income tax law of any jurisdiction other than the United States (or similar payment received under section 7527A or section 7527B of such income tax law), and a claim made or a payment received from American Samoa pursuant to a plan described in subsection (i)(3)(B) or section 24(k)(3)(B). (g) Reconciliation of credit and monthly advance child payments (1) In general The amount otherwise determined under subsection (a) with respect to any taxpayer for any taxable year shall be reduced (but not below zero) by the aggregate amount of payments made under section 7527B to such taxpayer for one or more calendar months in such taxable year. 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) Recapture of excess advance payments in certain circumstances In the case of a taxpayer described in paragraph (3) for any taxable year, the tax imposed by this chapter for such taxable year shall be increased by the excess (if any) of— (A) the aggregate amount of payments made to the taxpayer under section 7527B for one or more calendar months in such taxable year, over (B) the amount determined under subsection (a) with respect to the taxpayer for such taxable year (without regard to paragraph (1) of this subsection). (3) Taxpayers subject to recapture (A) Fraud or reckless or intentional disregard of rules and regulations A taxpayer is described