Fill out Form 1099-LTC (Long-Term Care and Accelerated Death Benefits) online
Form 1099-LTC reports payments made under a long-term care insurance contract or accelerated death benefits paid under a life insurance contract. It shows the gross benefits paid, whether on a per diem or reimbursed basis, and any amounts that may be taxable to the recipient.
How to fill out Form 1099-LTC (Long-Term Care and Accelerated Death Benefits)
Enter payer and policyholder information
Fill in the insurance company's name, address, phone, and TIN. Enter the policyholder's name, address, and TIN. If the insured is different from the policyholder, enter the insured's information as well.
Report gross long-term care benefits paid
Enter the total gross long-term care benefits paid during the year in Box 1. Enter accelerated death benefits paid in Box 2.
Indicate the payment type
Check the appropriate box to indicate whether the benefits were paid on a per diem (per day) basis or on a reimbursed (actual expense) basis. This distinction affects the tax treatment for the recipient.
Report insured status and distribute copies
Indicate whether the insured was chronically ill or terminally ill. File Copy A with the IRS, provide Copy B to the policyholder, and keep Copy C for your records.
About Form 1099-LTC (Long-Term Care and Accelerated Death Benefits)
Who needs this form
Insurance companies and viatical settlement providers that paid long-term care benefits or accelerated death benefits during the tax year. The form is issued to the insured individual or policyholder who received the payments.
Where to submit
File Copy A with the IRS by the applicable filing deadline. Provide Copy B to the recipient (insured individual) by the deadline listed in the latest official instructions.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not distinguishing between per diem payments and reimbursed payments, which have different tax treatments
- Failing to report the insured and policyholder correctly when they are different individuals
- Overlooking the daily exclusion limit for per diem contracts, above which benefits may become taxable
- Not coordinating with Form 8853 when the recipient needs to calculate the taxable portion of long-term care benefits
Frequently asked questions
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Are long-term care insurance benefits taxable?
It depends on the type of contract. Benefits from reimbursement-type contracts are generally tax-free to the extent they cover qualified long-term care expenses. Benefits from per diem contracts are excludable up to a daily limit set by the IRS each year. Amounts exceeding the limit or not used for qualified expenses may be taxable. Use Form 8853 to calculate any taxable portion.
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