VOIDPaper only: marks a form on a sheet that should be ignored. It is not a correction; a filed return is undone with a corrected return.How corrections workCORRECTEDChecked on a return that replaces one already filed. Which fields to repeat, and whether two returns are needed, depends on the error.Type 1 vs Type 2 correctionsPayer's nameWhat goes hereThe payer of the long-term care benefits: an insurance company, a governmental unit or a viatical settlement provider.Watch forA viatical settlement provider that buys life insurance contracts on terminally or chronically ill insureds files for the amounts it pays, reported in box 2.Check the filer blockBox 1: Gross long-term care benefits paidWhat goes hereGross long-term care benefits paid this year, other than accelerated death benefits: per diem or other periodic payments and reimbursements, whether paid to the insured, the policyholder or a third party such as a nursing home.ThresholdAny long-term care benefits paid. The instructions set no minimum.Watch forYou do not have to decide whether any part is taxable. Benefits under any product marketed as long-term care insurance count, qualified or not.Click to open the row in the box tableBox 2: Accelerated death benefits paidWhat goes hereGross accelerated death benefits paid under a life insurance contract to or for an insured certified as terminally or chronically ill, including amounts a viatical settlement provider paid for the sale or assignment of the death benefit.Watch forAccelerated death benefits go here, not on Form 1099-R. Long-term care benefits belong in box 1.Click to open the row in the box tableCalendar yearThe year the payment was made, not the year you file. The 2026 forms cover payments in 2026 and are filed in 2027.The 2027 calendarPayer's TINThe EIN the returns are filed under; it must match the filer name on the first line. A sole proprietor may use an SSN, with the owner's name first.Check the filer blockPolicyholder's TINWhat goes hereThe policyholder's SSN, ITIN, ATIN or EIN.Watch forYou may truncate it on the statement, never on the copy filed with the IRS. The payer's TIN is never truncated.Match it before you fileInsured's TINWhat goes hereThe insured's TIN, required in addition to the policyholder's.Watch forYou may truncate TINs on the statements you furnish, never on the copy filed with the IRS.Policyholder's nameWhat goes hereThe policyholder: the individual who owns the contract (for a group contract, the certificate holder), including an owner who sold or assigned it to a viatical settlement provider. Report to the policyholder even when you paid the insured or a third party.Watch forIf the policyholder is not an individual, no form is required.Which name goes firstPerCheck it whenPayments were made on a per diem or other periodic basis: without regard to actual expenses.Watch forFor accelerated death benefits paid for a terminally ill person, check neither box 3 box.Open this box on the IRIS field mapReimbursedCheck it whenPayments were made on a reimbursed basis: for actual expenses incurred.Watch forFor accelerated death benefits paid for a terminally ill person, check neither box 3 box.Open this box on the IRIS field mapInsured's nameWhat goes hereThe chronically or terminally ill individual on whose behalf the benefits were paid, with address and TIN. The insured may also be the policyholder.Watch forThe insured gets Copy C and the policyholder Copy B. When they are the same person, Copy B is enough and Copy C is optional.Policyholder's street addressWhere the recipient copy is mailed. From the W-9 line 5; the IRS does not match it, but an undeliverable copy is a furnishing failure.Insured's street addressMailing address of the insured, when different from the policyholder.Policyholder's city or townCity of the mailing address, from the W-9 line 6.Account numberWhat goes hereYour account or policy number for this policyholder. The IRS encourages one on every form.Required whenThe policyholder has more than one account with you and you file more than one Form 1099-LTC for them.Box 4: Qualified contractCheck it whenOptional. The benefits were paid from a qualified long-term care insurance contract: one issued after 1996 that meets section 7702B, or a pre-1997 contract that met state law and has not been materially changed.Click to open the row in the box tableChronically illCheck it whenOptional. The insured was chronically ill, and enter the latest date certified. Chronically ill means certified at least annually by a licensed health care practitioner as unable to perform at least two daily living activities without substantial assistance for at least 90 days, or needing substantial supervision due to severe cognitive impairment.Open this box on the IRIS field mapTerminally illCheck it whenOptional. The insured was terminally ill, and enter the latest date certified. Terminally ill means certified by a physician as expected to die within 24 months.Watch forIf the insured was neither chronically nor terminally ill, leave box 5 blank.Open this box on the IRIS field mapHover over a box for what goes in it; click to open its row in the table below. On a touch screen, tap the box to jump to the row.
Who must file Form 1099-LTC
File Form 1099-LTC if you paid long-term care benefits under a long-term care insurance contract, including a contract that qualifies under section 7702B, or accelerated death benefits under a life insurance contract or in a viatical settlement, to or on behalf of an insured. Payers include insurance companies, governmental units and viatical settlement providers. The statement goes to the policyholder (the recipient on the form) and a copy to the insured when they differ.
Whether a benefit is excludable from the insured's income depends on the chronically or terminally ill certification and the per diem limit; the form captures the facts (per diem versus reimbursement, qualified contract, certification) that the recipient needs for Form 8853.
Threshold: All amounts, every payment of long-term care benefits (per diem or reimbursement) or accelerated death benefits.
What is reported, box by box
| Box | What it reports | Notes |
|---|---|---|
| 1 | Gross long-term care benefits paid | Any long-term care benefits paid; the instructions set no minimum. Gross per diem, periodic and reimbursed benefits, paid to the insured, the policyholder or a third party such as a nursing home. You need not decide what is taxable. Report only when the policyholder is an individual. |
| 2 | Accelerated death benefits paid | Gross accelerated death benefits paid under a life insurance contract for an insured certified as terminally or chronically ill, including viatical settlement payments. These go here, not on 1099-R. |
| 3 | Per diem or reimbursed amount | CheckboxPer diem (paid without regard to actual expenses) or reimbursed (for actual expenses). For accelerated death benefits paid for a terminally ill person, check neither. |
| 4 | Qualified contract | CheckboxThe benefits came from a qualified long-term care insurance contract under section 7702B (or a pre-1997 contract that met state law and was not materially changed). |
| 5 | Chronically ill or terminally ill | CheckboxChronically ill or terminally ill, with the latest date certified. Leave blank if the insured was neither. |
Box titles follow the current revision of the form. The IRS reads the payer and recipient name, TIN, address, account number and the money boxes; the state boxes are for the state copy only.
Payments that are not reported on Form 1099-LTC
- Benefits under a contract that is not a long-term care insurance contract and death benefits that are not accelerated (those are 1099-R or not reportable).
- Reimbursements to a provider that the payer treats as claim payments to the provider are still reported to the policyholder, not to the provider.
Due dates and extensions
| Copy | Due | For 2026 returns |
|---|---|---|
| To the IRS, paper | February 28 | Monday, March 1, 2027 (February 28 is a Sunday) |
| To the IRS, electronic | March 31 | Wednesday, March 31, 2027 |
| To the recipient | January 31 | Monday, February 1, 2027 (January 31 is a Sunday) |
An automatic 30-day extension is available on Form 8809, filed by the due date on paper or through IRIS; a second 30 days requires a hardship showing. Recipient statements can be extended 30 days on Form 15397, online or by fax only. 10 or more information returns of any type in aggregate must be e-filed (T.D. 9972); IRIS is the only IRS intake system from filing season 2027, FIRE having been retired. A payer who e-files the originals must e-file the corrections.
For 2026 forms filed in 2027: January 31 falls on a Sunday, so that deadline moves to Monday, February 1, 2027; February 28 also falls on a Sunday, so the paper deadline moves to Monday, March 1, 2027. March 31 (electronic) and March 15 are weekdays. February 28 does not become February 29 in a leap year. The compliance calendar has every date with the weekend shifts applied.
Withholding and TIN matching
Long-term care benefits are excluded from backup withholding under section 3406(b) and the form is not eligible for the IRS TIN Matching program. Two TINs matter: the policyholder's and the insured's. The insured is frequently elderly, the policy decades old, and the policyholder may be a spouse or child; a certification and claim file that captures both names as the SSA holds them prevents the mismatch.
Name and TIN errors on this form
Every information return is matched by the IRS on the first four characters of the payee's name (the name control) against the TIN. A mismatch produces a CP2100 line the following autumn and, unless the solicitation record is in order, a 972CG penalty the year after: $340 per return for 2026 forms filed in 2027 that are late or wrong, $690 for intentional disregard, with annual maximums of $4,191,500 ($1,397,000 for small filers) under Rev. Proc. 2025-32. The errors that recur on Form 1099-LTC:
- Policyholder versus insured. The recipient boxes carry the policyholder; the insured's name and TIN go in their own area. Reversing them is a name/TIN mismatch on the IRS side.
- Deceased insureds. Accelerated death benefits paid before death are reported to the policyholder; benefits paid after death are life insurance proceeds, not 1099-LTC amounts.
- Trust-owned policies report the trust as policyholder under its EIN.
The name control calculator shows what the IRS will derive from a name line, and the CP2100 guide covers what to do when the notice arrives.
Recipient statements and substitutes
The recipient statement for Form 1099-LTC need not be a copy of the official form: a substitute may be combined with other account statements or reports, provided every required item is numbered and titled as on the official form, the tax year, form number and form name appear together, the recipient instructions are included, and, for the forms Pub 1099 lists, a telephone number with direct access to someone who can answer questions is shown. Publication 1179 (Rev. Proc. 2026-18) has the specifications; logos, slogans and advertising are not permitted on the statement itself. Statements may be furnished electronically only to a recipient who has affirmatively consented in a way that shows they can access the format, after the disclosures in Pub 1099 part M, and must stay posted through October 15. Copy B may show a truncated TIN (xxx-xx-1234); the IRS copy never may. The consent rules for furnishing statements electronically are under review: Notice 2026-4 asked for comments (due May 23, 2026) on whether the broker rules, and then the rules for every other payee statement, should change.
Corrections and state copies
A wrong amount, code or checkbox is a Type 1 correction: one corrected return with the CORRECTED box checked. The wrong form type is a Type 2 correction: a zeroed-out copy of the original plus a new original, in that order. A wrong or missing payee TIN or name is also Type 2 on paper, but IRIS corrects it in one step on the original record (Publication 5717). Publication 1099 also says you are not required to file a correction for a missing or incorrect TIN if you meet the reasonable-cause standard, only to use the right TIN on the next return, although the IRS encourages the correction. Details and the paper error charts are on the 1099 corrections page.
Form 1099-LTC is not in the Combined Federal/State Filing program, so any state that requires it must receive it directly. Requirements by state are on the state pages.
Questions people ask about Form 1099-LTC
Do we report benefits paid directly to the nursing home?
Yes, as gross benefits paid on behalf of the insured, on the policyholder's 1099-LTC.
Is there a threshold?
No; all amounts are reported.
Is 1099-LTC in the Combined Federal/State program?
No.
Other federal forms
1042-S · 1097-BTC · 1098 · 1098-C · 1098-E · 1098-F · 1098-Q · 1098-T · 1098-VLI · 1099-A · 1099-B · 1099-C · 1099-CAP · 1099-DIV · 1099-G · 1099-INT · 1099-K · 1099-LPS · 1099-LS · 1099-MISC · 1099-NEC · 1099-OID · 1099-PATR · 1099-Q · 1099-QA · 1099-R · 1099-S · 1099-SA · 1099-SB · 3921 · 3922 · 5498 · 5498-ESA · 5498-QA · 5498-SA · 5498-TA · W-2G · 1099-DA · Comparison table
Sources: IRS Publication 1099 (2026), General Instructions for Certain Information Returns, which replaced the separate General Instructions starting with tax year 2026; Instructions for Form 1099-LTC (Rev. April 2025); Pub 1099 (2026); IRC 6050QIRC 6050QInternal Revenue Code, Cornell LII, 7702B, 101(g). Threshold amounts are indexed for inflation from calendar year 2027; check IRS.gov/InflationAdjustment for the current year.