Internal Revenue Code · 26 U.S.C.

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

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 6050T

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Added: August 6, 2002 by Pub. L. 107–210
Length: 3 subsections · 295 words · about 1 min to read
Cross-references: cites 1; cited by 2 Code sections and 2 other regulations

¶(a) Requirement of reporting

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) Form and manner of returns 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) Statements to be furnished to individuals with respect to whom information is required 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.

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.

(Added Pub. L. 107–210, div. A, title II, § 202(c)(1), Aug. 6, 2002, 116 Stat. 962.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 1 other section

§ 7527 Advance payment of credit for health insurance costs of eligible individuals

Cited by 2 Code sections

Cited in 2 regulations not issued under it

Amendment history

From the source credit and the official notes, newest first.

August 6, 2002Added by Pub. L. 107–210

Where it sits in the Code

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Effective Date

Pub. 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].”

Construction

Nothing 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.