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§ 6050T. Returns relating to credit for health insurance costs of eligible individuals
(a)
Requirement of reporting
Every person who is entitled to receive payments for any month of any calendar year under section
7527 (relating to advance payment of credit for health insurance costs of eligible individuals) with respect to any certified individual (as defined in section
7527
(c)) shall, at such time as the Secretary may prescribe, make the return described in subsection (b) with respect to each such individual.
(b)
Form and manner of returns
A return is described in this subsection if such return—
(2)
contains—
(B)
the number of months for which amounts were entitled to be received with respect to such individual under section
7527 (relating to advance payment of credit for health insurance costs of eligible individuals),
(c)
Statements to be furnished to individuals with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1)
the name and address of the person required to make such return and the phone number of the information contact for such person, and
The written statement required under the preceding sentence shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) is required to be made.
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