as the Secretary shall prescribe to verify any taxpayer information and that the report was for a qualifying stillborn child (as so defined). (b) Statements To be furnished to persons making election The person required to submit a return to the Secretary under subsection (a) shall furnish to each individual making the election under such subsection a written statement setting forth the information required to be shown on such return. . (2) Clerical amendment The table of sections for subpart A of part III of subchapter A of chapter 61 of such Code is amended by inserting after the item relating to section 6039J the following new item: Sec. 6039K. Information reporting with respect to fetal death reports. . (c) Deadline Not later than 90 days of the date of the enactment of this Act, the Secretary shall provide such forms and guidance as are necessary to carry out the purposes of sections 24(c)(3)(C) and 6039K of the Internal Revenue Code of 1986. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018.