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 subparagraph shall not exceed the aggregate amount of such payments. (E) Taxpayers moving to another jurisdiction To minimize the amount of advance payments made under section 7527A to ineligible individuals, the Secretary shall issue regulations or other guidance for purposes of this paragraph which apply with respect to taxpayers who are described in subsection (d) with respect to the reference month but are not so described with respect to 1 or more months during the taxable year for which advance payments under section 7527A are made. (F) Other circumstances to prevent abuse A taxpayer is described in this paragraph with respect to any taxable year pursuant to regulations or other guidance of the Secretary describing other recapture circumstances to facilitate the administration and enforcement by the Secretary of section 7527A to minimize the amount of advance payments made under section 7527A to ineligible individuals and to prevent abuse. (4) Joint returns Except as otherwise provided by the Secretary, in the case of an advance payment made under section 7527A with respect to a joint return, half of such payment shall be treated as having been made to each individual filing such return. (5) Coordination with possessions of the United States For purposes of this subsection, payments made under section 7527A include payments made by any jurisdiction other than the United States under section 7527A of the income tax law of such jurisdiction, and advance payments made by American Samoa pursuant to a plan described in subsection (k)(3)(B). Any increase in tax imposed on a taxpayer by reason of paragraph (2) of the income tax law of a jurisdiction other than the United States shall be considered to reduce the aggregate amount of payments made to such taxpayer by