as filed before the date such return is submitted by the taxpayer as provided under the rules of section 6011. (d) Verification of identity An individual shall not participate in any program described in subsection (a) or access any information under such a program unless such individual has verified their identity to the satisfaction of the Secretary. (e) Taxpayer responsibility Nothing in this section shall be construed to absolve the taxpayer from full responsibility for the accuracy or completeness of his return of tax. (f) Prohibition on fees No fee may be imposed on any taxpayer who participates in any program established under subsection (a). (g) Information Provided for Wage and Self-Employment income For purposes of subsection (a)(2), in the case of information relating to wages paid for any calendar year after 2017 required to be provided to the Commissioner of Social Security under section 205(c)(2)(A) of the Social Security Act ( 42 U.S.C. 405(c)(2)(A) ), the Commissioner shall make such information available to the Secretary not later than the February 15 of the calendar year following the calendar year to which such wages and self-employment income relate. . (b) Filing deadline for information returns Section 6071(b) of such Code is amended to read as follows: (b) Information returns Returns made under part III of this chapter shall be filed on or before January 31 of the year following the calendar year to which such returns relate. Section 6081 shall not apply to returns under such part III. . (c) Conforming amendment to Social Security Act Section 205(c)(2)(A) of the Social Security Act ( 42 U.S.C. 405(c)(2)(A) ) is amended by adding at the end the following new sentence: For purposes of the preceding sentence, the Commissioner shall require that information relating to wages paid be provided to the Secretary of the Treasury not later than February 15 of the year following the calendar year to which such wages and self-employment income relate. . (d) Clerical amendment The table of sections for