; statement may be furnished at any time without request (A) In general In the case of any person required to make a return under subsection (a), the requirement of paragraph (1) shall not apply with respect to any individual whose name is required to be set forth in such return after such person has furnished to such individual the written statement described in paragraph (1). (B) Statement may be furnished at any time without request A written statement described in paragraph (1) shall be treated as timely furnished to any individual if such statement is furnished before such individual requests such statement. . (b) Effective date The amendments made by this section shall apply to statements with respect to returns for calendar years after 2018.