section 24A(c) shall be applied without regard to paragraph (7) thereof. (3) Notice of termination of presumptive eligibility by reason of failure to make annual renewal If a taxpayer’s period of presumptive eligibility with respect to any specified child terminates by reason of paragraph (2)(A)(ii)(III), the Secretary shall provide the taxpayer a written notice of such termination. (d) Determination of reference month and reference taxable year For purposes of this section— (1) Reference month The term reference month means, with respect to any taxpayer for any calendar month, the most recent of— (A) in the case of a taxpayer who filed a return of tax for the last taxable year ending before such calendar month, the last month of such taxable year, (B) in the case of a taxpayer who filed a return of tax for the taxable year preceding the taxable year described in subparagraph (A), the last month of such preceding taxable year, and (C) in the case of a taxpayer who provides, through a specified alternative mechanism, information which is sufficient to estimate the taxpayer’s monthly advance child payment for such month, such month. (2) Reference taxable year The term reference taxable year means, with respect to any taxpayer for any calendar month, the most recent of— (A) the taxable year described in subparagraph (A) or (B) of paragraph (1), or (B) in the case of a taxpayer who provides, through a specified alternative mechanism, information which is sufficient to estimate the taxpayer’s modified adjusted gross income for the taxable year which includes such month, such taxable year. (3) Availability of information Any month or year referred to in subparagraph (A), (B), or (C) of paragraph (1) or subparagraph (A) or (B) of paragraph (2) shall not be taken into account in determining the reference month or reference taxable year with respect to any calendar month unless all relevant information with respect to such month or year is available to the Secretary and the Secretary has adequate time to make estimates