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.
A return is described in this subsection if such return-
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.
26 U.S.C. § 6050T
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATEPub. L. 107-210, div. A, title II, §202(e), Aug. 6, 2002, 116 Stat. 963, provided that: "The amendments made by this section [enacting this section and section 7527 of this title and amending sections 6103, 6724, and 7213A of this title] shall take effect on the date of the enactment of this Act [Aug. 6, 2002]."
CONSTRUCTIONNothing in title II of Pub. L. 107-210 or the amendments by that title, other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating a new mandate on any party regarding health insurance coverage, see section 203(f) of Pub. L. 107-210, set out as a note under section 35 of this title.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- TIN
- The term "TIN" means the identifying number assigned to a person under section 6109.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.