§ 6050T. Returns relating to credit for health insurance costs of eligible individuals

• (a) 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) A return is described in this subsection if such return—
  • (1) is in such form as the Secretary may prescribe, and
  • (2) contains—
    • (A) the name, address, and TIN of each individual referred to in subsection (a),
    • (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) the amount entitled to be received for each such month, and
    • (D) such other information as the Secretary may prescribe.
• (c) 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
  • (2) the information required to be shown on the return with respect to such individual.