with information with respect to the taxpayer that is reported under chapter 61 or any other provision of this title under which reporting of information is required. (d) 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. (e) Disclaimer Before any form can be downloaded under the program established under subsection (a), taxpayer must acknowledge that— (1) the taxpayer is responsible for the accuracy of his return, and (2) all information provided in the downloadable form under such program needs to be verified. (f) Information Provided for Wage and Self-Employment income For purposes of subsection (a)— (1) Information related to calendar year 2017 In the case of information relating to wages paid, and amounts of self-employment income, for calendar year 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, using best efforts, make such information available to the Secretary not later than January 31, 2018. (2) Information related to calendar year 2018 and thereafter In the case of information relating to wages paid, and amounts of self-employment income, 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 January 31 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 subchapter 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. .