General.
(i) General. In the case of any required installment, if the individual establishes that such individual's annualized income installment (see subparagraph (ii) of this paragraph) is less than the required installment determined under paragraph (4) of this subdivision (this could occur if an individual did not receive such individual's taxable income evenly throughout the year):
(a)the amount of such required installment will be the annualized income installment; and#
(a) the amount of such required installment will be the annualized income installment; and
(b)any reduction in a required installment which results from the application of this paragraph will be recaptured by increasing the amount of the next required installment determined under paragraph (4) of this subdivision, by the amount of s#
(b) any reduction in a required installment which results from the application of this paragraph will be recaptured by increasing the amount of the next required installment determined under paragraph (4) of this subdivision, by the amount of such reduction and by increasing subsequent required installments to the extent that such reduction has not previously been recaptured under this clause.