covered by such person under a qualified health plan for any month during the calendar year. (b) Return A return is described in this subsection if such return— (1) is in such form as the Secretary prescribes, and (2) contains— (A) the name of the person providing coverage under the qualified health plan, (B) the name, address, and TIN of the individual covered by the plan, (C) if such individual is the owner of the policy under which such plan is provided, the name, address, and TIN of each other individual covered by such policy and the relationship of each such individual to such owner, and (D) the specific months of the year for which each individual referred to in subparagraph (B) is, as of the first day of each such month, covered by such plan. (c) Statement To be furnished 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 under subsection (b)(2)(A) a written statement showing— (1) the name, address, and phone number of the information contact of the person required to make such return, and (2) the information described in subsection (b)(2). 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) was required to be made. . (b) Employers Subsection (a) of section 6051 is amended by striking and at the end of paragraph (13), by striking the period at the end of paragraph (14) and inserting , and , and by inserting after paragraph (14) the following new paragraph: (15) the value (determined under section 4980B(f)(4)) of employer-provided coverage for each month under an accident or health plan and the category of such coverage for purposes of section 6116. . (c) Application to retirees Subsection (a) of section 6051 is amended by adding at the end the following: In the case of a retiree, this section shall (to the extent established by the