26 U.S.C. § 6050Z: Reports relating to long-term care premium statements

the name and taxpayer identification number of such issuer, a statement that the coverage is certified long-term care insurance as defined in section 401(a)(39)(C), the name of the owner of such coverage, identification of the individual covered and such individual’s relationship to the owner, the premiums paid for the coverage for the calendar year, and such other information as the Secretary may require. the name, address, and phone number of the information contact of the issuer of the contract or coverage, and the aggregate amount of premiums and charges paid under the contract or coverage covering the insured individual during the calendar year. In the case of contracts or coverage covering more than one insured, the return and statement required by subsections (a) and (b) shall identify only the portion of the premium that is properly allocable to the insured in respect of whom the return or statement is made. If any individual to whom a return is required to be furnished under subsection (b) requests that such a return be furnished at any time before the close of the calendar year, the person required to make the return under subsection (b) shall comply with such request and shall furnish to the Secretary at such time a copy of the return so provided.