of the month described in clause (i) if the Secretary determines that the taxpayer committed fraud or intentionally disregarded rules or regulations in establishing or maintaining presumptive eligibility, (II) in the case of any notification from the Secretary that the period of presumptive eligibility has been terminated or suspended by reason of any question regarding eligibility of the taxpayer for monthly payments with respect to such child, the month specified in such notice as the month on which such termination or suspension begins, and (III) the month following any failure of the taxpayer to make the required annual renewal of presumptive eligibility by such date as the Secretary may provide. (B) Establishing presumptive eligibility A taxpayer shall establish presumptive eligibility with respect to any qualifying child for any month at such time and in such manner as the Secretary may provide. Except as otherwise provided by the Secretary, in order to establish a period of presumptive eligibility the taxpayer must express a reasonable expectation and intent that the taxpayer will continue to be eligible with respect to such qualifying child for at least the 2 months following the month for which presumptive eligibility is to be established. (C) Method of establishing presumptive eligibility The Secretary shall ensure information to establish presumptive eligibility under this paragraph may be provided on the return of tax for the taxable year ending before the calendar year which includes the month for which such eligibility is to be established, through the on-line portal described in subsection (c), or in such other manner as the Secretary may provide. (D) Inclusion of automatic grace periods and periods of hardship The period of presumptive eligibility shall include any period to which subparagraph (A) or (B) of paragraph (5) applies. (E) Eligibility for birth or death of child The Secretary shall issue regulations or other guidance to establish procedures pursuant to which, to the maximum extent