26 U.S.C. § 6050T — Returns relating to credit for health insurance costs of eligible individuals
submitted 24 years ago by Pub. L. 107-210 to r/title-26-INTERNAL-REVENUE-CODE · 285 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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—
is in such form as the Secretary may prescribe, and
contains—
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.
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 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.
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.
Source credit: (Added Pub. L. 107–210, div. A, title II, § 202(c)(1), Aug. 6, 2002, 116 Stat. 962.)
- 2002Enacted · Pub. L. 107-210 · 116 Stat. 962
A history note hasn’t been published yet. The record shows enactment by Pub. L. 107-210 on 2002-08-06.
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