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Form 1099-LTC: Long-Term Care and Accelerated Death Benefits
IRS Form 1099-LTC is used for Long-Term Care and Accelerated Death Benefits reporting. Payers must file this form, which reports benefits paid under various contracts.
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IRS Form 1099-LTC - Long-Term Care and Accelerated Death Benefits
IRS Form 1099-LTC is used for Long-Term Care and Accelerated Death Benefits reporting. Payers must file this form, which reports benefits paid under various contracts.
Risk Radar
Scan points- 1Do not truncate the payer's TIN on any document filed with the IRS.
- 2Failing to report payments made under a product advertised as long-term care insurance.
- 3Not listing the policyholder's TIN when reporting benefits on Form 1099-LTC Copy A or B.
- 4Omitting the insured's name, address, and TIN when filing for them.
- 5Filing without designating an account number if multiple accounts are involved.
Plain English
This form tells the IRS about payments made from long-term care insurance or accelerated death benefits. It allows payers to report these amounts to both the policyholder (the owner) and the insured individual. The filer can choose to combine multiple related contracts onto one Form 1099-LTC.
Submission Date
- Filing date: 2025-03-19 22:10:26
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a payer has paid any long-term care benefits from a contract during the tax year.
- Do not use this form when the payments are not made to the policyholder, the insured, or a third party.
- Check Form 1096 instead when filing paper copies with the IRS.
Form selector
Use this form or another form?
Benefits paid under life insurance contract
Used for Accelerated Death Benefits (excludable in whole or part from gross income under section 101(g)).
✓ Verify Box 2 amount.
Payments made on behalf of a terminally ill person
If this is the case, do not check the box indicating 'Per diem basis' for accelerated death benefits.
✓ Check Box 3 carefully.
Benefits from a qualified long-term care insurance contract
Use this form to indicate qualification by checking Box 4.
✓ Ensure Box 4 matches documentation.
Deadline or filing window
The instructions do not state a specific trigger date or deadline for Form 1099-LTC filing. However, filers must furnish the statement to both the policyholder and insured as required. No extension period is mentioned in the excerpt provided.
Checklist
What you need before filling it out
Box 1
Gross benefits paid under a long-term care insurance contract during the year · Form p.5
Per Diem/Reimbursed Basis (Box 3)
Check box indicating payment type · Form p.5
Qualified Contract (Box 4)
Check box to indicate qualification · Form p.5
Chronically/Terminally Ill (Box 5)
Check box and enter latest date certified · Form p.5
Viatical Settlement Provider Status
Must be regularly engaged in trade AND licensed where insured lives · Instructions p.1
Before you submit
- 1Ensure all payments reported are made to the policyholder, the insured, or a third party.
- 2Confirm that if reporting accelerated death benefits, Box 3 is checked appropriately (or not checked for terminally ill).
- 3Verify if the payment was on a per diem basis or reimbursed basis by checking the appropriate box in Box 3.
- 4Check Box 4 to indicate whether long-term care insurance benefits are paid from a qualified contract.
- 5If applicable, check Box 5 and enter the latest date certified for chronic/terminal illness.
- 6Confirm that if filing on paper, you are sending the black-and-white Copy A with Form 1096.
- 7Verify the payer's complete TIN has been reported to the IRS.
How to file this form
- 1Fill out Form 1099-LTC by reporting any long-term care benefits paid during the year, noting that payments can be reported on a separate form per contract.
- 2Check the appropriate boxes in Box 3 to indicate if payments were made on a per diem or reimbursed basis (unless accelerated death benefits for a terminally ill person).
- 3Determine and check Boxes 4 and 5 to specify if the benefit is from a qualified contract and/or if the insured was chronically or terminally ill, respectively.
- 4Send Copy B of Form 1099-LTC to the recipient, or send black-and-white Copy A with Form 1096 if filing on paper with the IRS.
Known limitations
- 1Form 1099-LTC applies to payments made under a product advertised or marketed as long-term care insurance, even if it is not qualified.
- 2The form applies to accelerated death benefits that are excludable in whole or in part from gross income under section 101(g) and are paid under a life insurance contract or by a viatical settlement provider.
- 3If the insured was neither chronically nor terminally ill, Box 5 on Form 1099-LTC must be left blank.
Field map
Compact field-by-field guide
Payer Info
1 items
Identifying information of the business or person making the payment.
Recipient Info
1 items
Identifying information of the person or entity receiving the payment.
Amounts
1 items
The payment amount subject to reporting for the applicable box category.
Withholding
1 items
Backup withholding amount if applicable.
Signatures
1 items
Name and phone number of the person to contact about this return.
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Fillable formOpen in Editor->The current edition is Revision April 2025, and users should check IRS.gov/Form1099LTC for the latest developments related to this form.
What changed or needs a fresh check
- Edition date — confirm the revision date reads April 2025.
- Form number — confirm the document is Form 1099-LTC.
- Mailing address — Not stated in the official source (but note that Copy A must be sent with Form 1096).
- Signature — Not stated in the official source, but signing is implied for filing.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 1099-LTC.
- 2Furnish a statement or acceptable substitute to both the policyholder and the insured after filing the Form 1099-LTC.
- 3If furnishing statements, use Copy B for the policyholder if the policyholder is not the insured, or use Copy C (which is optional) when the policyholder is the insured.
- 4For future developments regarding Form 1099-LTC and its instructions, check IRS.gov/Form1099LTC.
Sources
- SRCInstructions p.1 — Payments reported include those under long-term care insurance (qualified or not) and accelerated death benefits excludable from gross income under section 101(g).
- SRCInstructions p.1 — Payers who must file Form 1099-LTC include insurance companies, governmental units, and viatical settlement providers.
- SRCInstructions p.1 — A viatical settlement provider is licensed in the state where the insured lives if they are regularly engaged in purchasing or taking assignments of life insurance contracts on terminally or chronically ill individuals.
- SRCInstructions p.1 — A chronically ill individual must be certified by a licensed health care practitioner as being unable to perform at least two daily living activities without substantial assistance from another individual.
- SRCInstructions p.2 — The insured is the chronically or terminally ill individual on whose behalf long-term care benefits are paid and their name, address, and TIN must be entered on Form 1099-LTC.
- SRCInstructions p.2 — If filing, a statement must be furnished to both the policyholder and the insured; use Copy B for the policyholder (unless the policyholder is the insured), or use Copy C if the policyholder is the insured (Copy C is optional).
Common confusion points
Who must file this form?
Payers of long-term care benefits who are insurance companies, governmental units, or viatical settlement providers must file Form 1099-LTC.
What is a 'chronically ill' individual?
A person certified by a licensed health care practitioner (at least annually) as being unable to perform at least two daily living activities without substantial assistance from another individual.
When should you check the Per Diem/Reimbursed amount box?
Check it if payments were made on any periodic basis without regard to actual expenses ('Per diem basis') or for actual expenses incurred ('Reimbursed basis').
What about accelerated death benefits?
Do not check a box for the per diem/reimbursed basis if payments are made on behalf of a terminally ill person.
When must you provide statements to recipients?
If required to file Form 1099-LTC, the payer must furnish a statement or acceptable substitute to both the policyholder and the insured.
What is the difference between Copy B and Copy C?
Use Copy B for the policyholder if they are not the insured; use Copy B when the policyholder is the insured (Copy C is optional in that instance).
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Use the General Instructions for Certain Information Returns if you need information on general topics not covered in the specific instructions.
Questions about IRS Form 1099-LTC
What is IRS Form 1099-LTC used for?
This form tells the IRS about payments made from long-term care insurance or accelerated death benefits. It allows payers to report these amounts to both the policyholder (the owner) and the insured individual. The filer can choose to combine multiple related contracts onto one Form 1099-LTC.
Who must file IRS Form 1099-LTC?
Payers of long-term care benefits who must file IRS Form 1099-LTC include insurance companies, governmental units, and viatical settlement providers. A viatical settlement provider is licensed in the state where the insured lives.
What information does IRS Form 1099-LTC require?
The form collects details about the payer, policyholder, and insured on Copy A and Copy B. Specific amounts reported include 'Gross long-term care benefits paid' (Box 1) and 'Accelerated death benefits paid' (Box 2).
Where do I file IRS Form 1099-LTC?
The form can be filed to an Internal Revenue Service Center, as indicated on Copy A. The instructions also reference filing via electronic reporting.
How do I complete IRS Form 1099-LTC?
The payer completes the form with their identifying information (name, address, TIN) on Copy A. The filer must then fill out the policyholder's details and the insured's details before sending it to the IRS. If filing for a policyholder who is also the insured, use Copy B.
What happens if IRS Form 1099-LTC is filed incorrectly?
If a filer is required to file Form 1099-LTC and fails to furnish the statement or acceptable substitute to both the policyholder and the insured, a negligence penalty or other sanction may be imposed by the IRS.
Who must file this form?
Payers of long-term care benefits who are insurance companies, governmental units, or viatical settlement providers must file Form 1099-LTC.
What is a 'chronically ill' individual?
A person certified by a licensed health care practitioner (at least annually) as being unable to perform at least two daily living activities without substantial assistance from another individual.
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