26 U.S.C. § 6050T - U.S. Code - Unannotated Title 26. Internal Revenue Code § 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--

(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--

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.