26 U.S.C. § 6050T: Returns relating to credit for health insurance costs of eligible individuals

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. is in such form as the Secretary may prescribe, and the name, address, and TIN of each individual referred to in subsection (a), 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), the amount entitled to be received for each such month, and such other information as the Secretary may prescribe. 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 information required to be shown on the return with respect to such individual.