26 U.S.C. § 6050U

1. (a)Any person who makes a charge against the cash value of an annuity contract, or the cash surrender value of a life insurance contract, which is excludible from gross income under section 72(e)(11) shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth—
   1. (1)the amount of the aggregate of such charges against each such contract for the calendar year,
   2. (2)the amount of the reduction in the investment in each such contract by reason of such charges, and
   3. (3)the name, address, and TIN of the individual who is the holder of each such contract.
2. (b)Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—The written statement required under the preceding sentence 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) was required to be made.
   1. (1)the name, address, and phone number of the information contact of the person making the payments, and
   2. (2)the information required to be shown on the return with respect to such individual.