; changes in filing status If the excess described in paragraph (2) with respect to the taxpayer for the taxable year was determined on the basis of an amount of the taxpayer’s modified adjusted gross income which was less than the taxpayer’s modified adjusted gross income for the applicable taxable year (as defined in subsection (b))— (i) such taxpayer shall be treated as described in this paragraph, and (ii) the increase determined under paragraph (2) by reason of this subparagraph shall not exceed the excess of— (I) the aggregate amount of payments under section 7527A to the taxpayer during the taxable year, over (II) the aggregate amount of payments which would have been so made if such payments had been determined on the basis of the taxpayer’s modified adjusted gross income for the applicable taxable year (as defined in subsection (b)). A rule similar to the rule of the preceding sentence shall apply if the excess described in paragraph (2) with respect to the taxpayer for the taxable year was determined on the basis of a filing status of the taxpayer which differs from the taxpayer’s filing status for the applicable taxable year (as so defined). (C) Payments made outside of period of presumptive eligibility If any payment described in paragraph (2) with respect to the taxpayer for the taxable year was made with respect to a child for a month which was not part of a period of presumptive eligibility established under section 7527A(i) for such child with respect to such taxpayer— (i) such taxpayer shall be treated as described in this paragraph, and (ii) the increase determined under paragraph (2) by reason of this subparagraph shall not exceed the portion of such payment so made. (D) Certain payments made after notice from Secretary If the Secretary notifies a taxpayer under section 7527A(d) that such taxpayer is subject to recapture with respect to any payments— (i) such taxpayer shall be treated as described in this paragraph, and (ii) the increase determined under paragraph (2) by reason of this