(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, with respect to each policy of eligible health insurance— (A) the name, address, and TIN of each individual covered under such policy, (B) the premiums paid with respect to such policy, (C) the amount of advance payments made on behalf of the individual under section 7529, (D) the months during which such health insurance is provided to the individual, (E) whether such policy constitutes a high deductible health plan (as defined in section 223(c)(2)), and (F) 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 to which such statement relates. (d) Definitions For purposes of this section, terms used in this section which are also used in section 36C shall have the same meaning as when used in section 36C. . (2) Reporting by employers Section 6051(a) of such Code is amended by striking and at the end of paragraph (14), by striking the period at the end of paragraph (15) and inserting , and , and by inserting after paragraph (15) the following new paragraph: (16) each month with respect to which the employee is eligible for other specified coverage (as defined in section 36C(g)) in connection with employment with the employer. . (3) Assessable penalties (A) Section 6724(d)(1)(B) of such Code is amended by striking or at the end of