with respect to such individual by substituting 2021 for 2020 . (B) Additional payment (i) In general In the case of any individual who files, before the additional payment determination date, a return of tax for such individual’s first taxable year beginning in 2021, the Secretary shall make a payment (in addition to any payment made under paragraph (1)) to such individual equal to the excess (if any) of— (I) the amount which would be determined under paragraph (1) (after the application of subparagraph (A)) by applying paragraph (1) as of the additional payment determination date, over (II) the amount of any payment made with respect to such individual under paragraph (1). (ii) Additional payment determination date The term additional payment determination date means the earlier of— (I) the date which is 90 days after the 2021 calendar year filing deadline, or (II) September 1, 2022. (iii) 2021 calendar year filing deadline The term 2021 calendar year filing deadline means the date specified in section 6072(a) with respect to returns for calendar year 2021. Such date shall be determined after taking into account any period disregarded under section 7508A if such disregard applies to substantially all returns for calendar year 2021 to which section 6072(a) applies. (6) Application to certain individuals who have not filed a return of tax for 2020 or 2021 at time of determination In the case of any individual who, at the time of any determination made pursuant to paragraph (3), has filed a tax return for neither the year described in paragraph (1) nor for the year described in paragraph (5)(A), the Secretary shall, consistent with rules similar to the rules of section 6428A(f)(5)(H)(i), apply paragraph (1) on the basis of information available to the Secretary and shall, on the basis of such information, determine the advance refund amount with respect to such individual. (7) Special rule related to time of filing return Solely for purposes of this subsection, a return of tax shall not be treated as filed until