shall be filed at such time and in such manner as may be required by the Secretary. (h) Certifications and other reports to Secretary (1) Certification with respect to 1st year of credit period Following the close of the 1st taxable year in the credit period with respect to any qualified building, the taxpayer shall certify to the Secretary (at such time and in such form and in such manner as the Secretary prescribes)— (A) the information described in subsection (f)(1) required to be contained in the qualified rental reduction agreement with respect to the building, (B) the transferee (if any) of the credit under subsection (g), and (C) such other information as the Secretary may require. In the case of a failure to make the certification required by the preceding sentence on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, no credit shall be allowable by reason of subsection (a) with respect to such building for any taxable year ending before such certification is made. (2) Annual reports to the Secretary The Secretary may require taxpayers to submit an information return (at such time and in such form and manner as the Secretary prescribes) for each taxable year setting forth— (A) the information described in paragraph (1)(A) for the taxable year, and (B) such other information as the Secretary may require. The penalty under section 6652(j) shall apply to any failure to submit the return required by the Secretary under the preceding sentence on the date prescribed therefor. (3) Annual reports from housing credit agencies Each agency which allocates any housing credit amount to 1 or more buildings for any calendar year shall submit to the Secretary (at such time and in such manner as the Secretary shall prescribe) an annual report specifying— (A) the amount of rental reduction credit amounts allocated to each such building for such year, (B) sufficient information to identify each such building and the taxpayer with respect thereto, (C)