26 U.S.C. § 6050Z

(a) Requirement of reporting Any issuer of certified long-term care insurance (as defined in section 401(a)(39)(C)) who provides a long-term care premium statement with respect to any purchaser pursuant to section 401(a)(39)(E) for a calendar year, shall make a return not later than February 1 of the succeeding calendar year, according to forms or regulations prescribed by the Secretary, setting forth with respect to each such purchaser— (1) the name and taxpayer identification number of such issuer, (2) a statement that the coverage is certified long-term care insurance as defined in section 401(a)(39)(C), (3) the name of the owner of such coverage, (4) identification of the individual covered and such individual’s relationship to the owner, (5) the premiums paid for the coverage for the calendar year, and (6) such other information as the Secretary may require. (b) Statement to be furnished to persons 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, address, and phone number of the information contact of the issuer of the contract or coverage, and (2) the aggregate amount of premiums and charges paid under the contract or coverage covering the insured individual during the calendar year. The written statement required under the preceding sentence shall be furnished to the individual or individuals on or before January 31 of the year following the calendar year for which the return required under subsection (a) was required to be made. (c) Contracts or coverage covering more than one insured 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. (d) Statement to be furnished on request 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.