Code) for a family of the size involved (as determined under the rules of section 36B(d)(1) of such Code). (3) Reporting (A) In general Any employer that makes an applicable payment during a calendar year shall include as a separately stated item on any written statement required under section 6051 of the Internal Revenue Code of 1986 or any return or statement required by the Secretary of the Treasury (or the Secretary's delegate) with respect to nonemployee compensation the aggregate amount of each type of applicable payments so made. (B) Applicable payments For purposes of this paragraph, the term applicable payments means— (i) amounts paid as premium pay under section 170102(b), including amounts paid pursuant to section 170102(f)