which pays or incurs any amount to which section 882(g)(1) applies, such person shall— (1) make a return according to the forms and regulations prescribed the Secretary, setting forth the information described in subsection (b), and (2) maintain (at the location, in the manner, and to the extent prescribed in regulations) such records as may be appropriate to determine liability for tax pursuant to paragraphs (1) and (7) of section 882(g). (b) Required information The information described in this subsection is— (1) the name and taxpayer identification number of the common parent of the international financial reporting group in which such domestic corporation is a member, and (2) with respect to any person who receives an amount described in subsection (a) from such domestic corporation— (A) the name and taxpayer identification number of such person, (B) the aggregate amounts received by such person, (C) the product lines to which such amounts relate, the aggregate amounts relating to each such product line, and the net income ratio for each such product line (determined under section 882(g)(3)(B) with respect to the international financial reporting group), and (D) a summary of any changes in financial accounting methods that affect the computation of any net income ratios described in subparagraph (C). (c) Definitions and special rules Terms used in this paragraph that are also used in section 882(g) shall have the same meaning as when used in such section and rules similar to the rules of paragraphs (5) and (6) of such section shall apply for purposes of this paragraph. . (B) Clerical amendment The table of sections for subpart A of part III of subchapter A of chapter 61 is amended by inserting after the item relating to section 6038D the following new item: Sec. 6038E. Information with respect to certain payments from domestic corporations to related foreign corporations. . (d) Effective date The amendments made by this section shall apply to amounts paid or incurred after December 31, 2018. E Provisions