that such individual attained age 14. (2) Development of data reporting system The Secretary shall work with the Children’s Bureau, Administration for Children and Families, to develop a data reporting system which satisfies the return requirements of paragraph (1). (3) Single return Except as provided by the Secretary, a State, local, or tribal agency described in paragraph (1) which has made a return for an individual described in such paragraph shall not be required to make a return for such individual for any subsequent calendar year. (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 individual described in subsection (a)(1)— (A) the name, date of birth, and TIN of such individual, and (B) such other information as the Secretary may prescribe in consultation with the Children’s Bureau, Administration for Children and Families. (c) Statement To be furnished to individuals with respect to whom information is required (1) In general Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing— (A) the name and address of the person required to make such return and the phone number of the information contact for such person, and (B) the information required to be shown on the return with respect to such individual. (2) Date The written statement required under paragraph (1) shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) is required to be made. . (ii) Assessable penalties Subparagraph (B) of section 6724(d)(1) of such Code is amended— (I) by striking or at the end of clause (xxv), (II) by striking and at the end of clause (xxvi) and inserting or , and (III) by inserting after clause (xxvi) the following new clause: (xxvii) section 6050Z (relating to returns relating to youth in foster care), . (iii)