1099-LTC

Long-Term Care and Accelerated Death Benefits

Agency
IRS
Revision
Rev. April 2025
Fillable fields
64
Pages
5
Official source
IRS form page
Checked
October 21, 2026
Fill 1099-LTC online
Page 1 of form 1099-LTC

Form 1099-LTC: Long-Term Care and Accelerated Death Benefits

Form 1099-LTC, Long-Term Care and Accelerated Death Benefits, is an information return. The IRS About page says to file it for any long-term care benefits paid, including accelerated death benefits, and that payers include insurance companies, governmental units, and viatical settlement providers.

The instructions say long-term care benefits means payments under a product advertised, marketed, or offered as long-term care insurance, whether qualified or not, and accelerated death benefits paid under a life insurance contract or by a viatical settlement provider. Payments are reported only if the policyholder is an individual.

The payer files Copy A with the IRS, gives Copy B to the policyholder and gives Copy C to the insured. The instructions say that because of the very low volume of paper Forms 1099-LTC, the form is available in an online fillable format, and a filer qualified to file on paper may send the black-and-white Copy A printed from the IRS website with Form 1096. You can fill it out free in your browser on this page and download it without an account.

Top of page 1 of Form 1099-LTC: Long-Term Care and Accelerated Death Benefits, as printed by IRS

What's on Form 1099-LTC

Payer, policyholder and insured

The payer's name, address, telephone number and TIN, the policyholder's TIN, name and address, the insured's TIN, name and address, and the account number.

Box 1: gross long-term care benefits paid

Gross benefits paid under a long-term care insurance contract during the year.

Box 2: accelerated death benefits paid

Gross accelerated death benefits paid during the year.

Box 3: per diem or reimbursed amount

Two checkboxes showing whether the box 1 or box 2 amount was paid on a per diem basis or as reimbursement of actual long-term care expenses.

Boxes 4 and 5 (optional)

Box 4 marks a qualified contract. Box 5 marks whether the insured was chronically ill or terminally ill and gives the date certified.

How payers fill out Form 1099-LTC

  1. 1

    Policyholder and insured

    Enter the name, address and TIN of the policyholder and of the insured. The instructions say no reporting is required if the policyholder is not an individual.

  2. 2

    Box 1

    Enter gross long-term care benefits paid this year other than accelerated death benefits, including amounts paid to the insured, the policyholder and third parties. The instructions say the payer is not required to determine whether benefits are taxable.

  3. 3

    Box 2

    Enter gross accelerated death benefits paid this year 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.

  4. 4

    Box 3

    Check per diem for payments on any periodic basis without regard to actual expenses, or reimbursed amount for payments of actual expenses incurred. For accelerated death benefits paid for a terminally ill person, the instructions say not to check a box.

  5. 5

    Box 4

    Optional. Check it if the benefits are paid from a qualified long-term care insurance contract. The instructions say a contract issued after 1996 is qualified if it meets the requirements of section 7702B.

    Box 4 on page 3 of Form 1099-LTC: Long-Term Care and Accelerated Death Benefits, as printed by IRS
  6. 6

    Box 5

    Optional. Check chronically ill or terminally ill and enter the latest date certified. Leave it blank if the insured was neither.

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Copies, paper filing and reporting rules

Which copy goes where

Copy A goes to the IRS, Copy B to the policyholder and Copy C to the insured. If the policyholder is also the insured, the instructions say to use Copy B, with Copy C optional.

Paper Copy A

For this form only, the instructions say a filer qualified to file on paper may send the black-and-white Copy A printed from the IRS website with Form 1096. Otherwise follow the procedures for filing electronically.

Several contracts

Benefits from each contract may go on a separate form. The instructions also allow benefits under multiple contracts on one form if the same information, other than the amount, applies to each contract.

Truncated TINs

Recipient TINs may be truncated on payee statements but not on documents filed with the IRS. The instructions say a payer's TIN may not be truncated on any form.

When and where to file

The instructions point to the current General Instructions for Certain Information Returns for filing dates, electronic reporting, corrections and penalties.

Related forms

Who files Form 1099-LTC?

  • Insurance companies

    The form says a payer such as an insurance company gives the form for payments under a long-term care insurance contract or for accelerated death benefits.

  • Governmental units

    The About page and the instructions list governmental units among the payers of long-term care benefits that file Form 1099-LTC.

  • Viatical settlement providers

    The instructions describe a person regularly engaged in buying or taking assignments of life insurance contracts on the lives of terminally or chronically ill individuals, and licensed in the state where the insured lives.

  • Policyholders

    The individual who owns the contract, including a group certificate holder, receives Copy B. The instructions say benefits are reported to the policyholder even if paid to the insured or to a third party such as a nursing home.

  • Insured individuals

    The chronically or terminally ill individual on whose behalf benefits are paid receives Copy C. The form says Copy C is for information only, as only the policyholder is required to report this information on a tax return.

The payer of the benefits files the form. The policyholder and the insured each receive a copy.

Official sources and the blank

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Questions about Form 1099-LTC

Who sends Form 1099-LTC?

The payer of long-term care benefits or accelerated death benefits, such as an insurance company, a governmental unit or a viatical settlement provider.

Why did I get Copy C instead of Copy B?

Copy C goes to the insured. The form says that if the insured is not the policyholder, Copy C is for information only because these payments are not taxable to the insured.

What does per diem basis mean?

The form says it means the payments were made on any periodic basis without regard to the actual expenses incurred during the period.

Who is a chronically ill individual?

The instructions describe someone 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 as requiring substantial supervision due to severe cognitive impairment.

Who is a terminally ill individual?

The instructions describe someone certified by a physician as having an illness or physical condition that can reasonably be expected to result in death in 24 months or less after the date of certification.

Where does the form point for the tax treatment?

The policyholder instructions point to Pub. 525 and to Form 8853 and its instructions, including for the per diem exclusion limit.