training services provided by such entity shall make the return described in subsection (b) with respect to each such individual at such time as the Secretary may by regulations prescribe. (b) Return A return is described in this subsection if such return— (1) is in such form as the Secretary may prescribe, and (2) contains— (A) the name, address, and TIN of each electing individual from whom a payment described in subsection (a) was received during the calendar year, (B) the aggregate amount of such payments received by such individual during such calendar year and the date and amount of each such payment, and (C) such other information as the Secretary may require. (c) Electing individual The term electing individual means an individual who has indicated to the qualified entity their intention to claim the credit allowed under section 36A with respect to the qualified training services provided by such entity. (d) Statement To be furnished to individuals with respect to whom information is required (1) In general Every qualified entity required to make a return under subsection (a) shall furnish to each electing individual whose name is required to be set forth in such return a written statement showing— (A) the name, address, and phone number of the information contact of the qualified entity required to make such a return, and (B) the aggregate amount of payments made by the individual to the qualified entity required to be shown on the return. (2) Furnishing of information The written statement required under paragraph (1) shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) is required to be made. (e) Definitions The terms qualified entity and qualified training services have the same meaning given such terms under section 36A(b). (f) Regulations and guidance The Secretary may prescribe such regulations and other guidance as may be appropriate or necessary to carry out the purpose of this section. . (c) Clerical