This 1099 LTC Form 2026 guide explains the IRS Long-Term Care and Accelerated Death Benefits. Form 1099-LTC identifies covered benefit payments and policy-related information. A benefit payment is not automatically fully taxable or fully excluded solely because it appears on this statement. The benefit type, reimbursement or per-diem structure and supporting care information can affect the treatment.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What 1099 LTC Form 2026 does and who prepares it
An insurer or other payer reports the long-term care and accelerated death benefit payments covered by the form.
For the connected reporting route, see Form 1099-LPS. Keep the role of that document separate from the task explained on this page.
| Official form | Form 1099-LTC |
|---|---|
| IRS title | Long-Term Care and Accelerated Death Benefits |
| Guide period | 2026 |
| Target version | Apr 2025 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the 1099 LTC Form 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of 1099 LTC Form 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances.
Records to gather for 1099 LTC Form 2026
- Benefit statement.
- Insurance contract information.
- Qualified care and medical expense records.
- Payment method details.
- Related policyholder information.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through 1099 LTC Form 2026
- Identify the issuer and recipient. Check which person or entity prepares the information return and which person receives a statement. Use the correct copy and filing route for that role.
- Reconcile the underlying records. Compare the statement with the transaction, payroll, account or payment records. Resolve duplicate reporting and unexplained differences before carrying a total into a return.
- Read boxes and codes separately. Different boxes can describe different tax categories. A gross payment, a taxable amount, a withholding credit and an identifying code should not be combined as if they were one measure.
- Use the correct return treatment. An information return supplies facts. It does not independently establish every deduction, exclusion, credit or final tax result for the recipient.
- Address corrections at the source. Check the issuer correction process for an incorrect statement. If a related tax return has already been filed, review separately whether that return also needs a correction.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
For the latest information about developments related to Form 1099-LTC and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1099LTC. You can get the General Instructions for Certain Information Returns at IRS.gov/Form1099GeneralInstructions.
Continuous use revision. Use these instructions for tax year 2025 and subsequent years until a superseding revision is issued. Online fillable form. Due to the very low volume of paper Forms 1099-LTC received and processed by the IRS each year, this form is available in an online fillable format. You may fill out the form, found online at IRS.gov/Form1099LTC, and send Copy B to the recipient.
For filing with the IRS, follow the applicable procedures for filing electronically, or, for this form only, if you are qualified to file on paper, send in the black-and-white Copy A with Form 1096 that you print from the IRS website.
“Long-term care benefits” means: 1. Any payments made under a product that is advertised, marketed, or offered as long-term care insurance (whether qualified or not); and 2. Accelerated death benefits (excludable in whole or in part from gross income under section 101(g)) paid under a life insurance contract or paid by a viatical settlement provider.
Additional reporting conditions
Qualified Long-Term Care Insurance Contract A contract issued after 1996 is a qualified long-term care insurance contract if it meets the requirements of section 7702B, including the requirement that the insured must be a chronically ill individual (see Chronically Ill Individual, later). A contract issued before 1997 is generally treated as a qualified long-term care insurance contract if it met state law requirements for long-term care insurance contracts and it has not been materially changed.
Accelerated Death Benefits An accelerated death benefit is any amount paid under a life insurance contract for an insured individual who is terminally or chronically ill. It also includes any amount paid by a viatical settlement provider for the sale or assignment of a death benefit under a life insurance contract for a chronically or terminally ill individual.
Terminally Ill Individual A terminally ill individual is someone who has been 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.
Report payments only if the policyholder is an individual. Reportable payments are those made to the policyholder, to the insured, or to a third party. You may report benefits paid from each contract on a separate Form 1099-LTC. At your option, you may aggregate benefits paid under multiple contracts on one Form 1099-LTC if the same information is reportable on the form for each contract (other than the amount of benefits paid).
Calculations and supporting information
Policyholder The policyholder is the individual who owns the contract, including the owner of a contract sold or assigned to a viatical settlement provider. In the case of a group contract, the term “policyholder” includes the certificate holder (or similar participant). You must report long-term care benefits to the policyholder even if the payments were made to the insured or to a third party (for example, a nursing home, caretaker, or physician). The policyholder may also be the insured. Enter the name, address, and TIN of the policyholder on Form 1099-LTC.
If the policyholder is not an individual, no reporting is required.
Insured The insured is the chronically or terminally ill individual on whose behalf long-term care benefits are paid. Enter the name, address, and TIN of the insured on Form 1099-LTC.
The account number is required if you have multiple accounts for a recipient for whom you are filing more than one Form 1099-LTC. Additionally, the IRS encourages you to designate an account number for all Forms 1099-LTC that you file. See part L in the current General Instructions for Certain Information Returns.
Enter the gross long-term care benefits paid this year (other than accelerated death benefits). These benefits are all amounts paid out on a per diem or other periodic basis or on a reimbursed basis. It includes amounts paid to the insured, to the policyholder, and to third parties. You are not required to determine whether any benefits are taxable or nontaxable.
Exceptions and related reporting
Enter the gross accelerated death benefits paid under a life insurance contract this year to or on behalf of an insured who has been certified as terminally or chronically ill. Include the amount paid by a viatical settlement provider for the sale or assignment of the insured's death benefit under a life insurance contract.
Check a box to indicate whether the payments were made on a per diem or other periodic basis or on a reimbursed basis. For accelerated death benefits, do not check a box if you made payments on behalf of a terminally ill person. “Per diem basis” means payments made on any periodic basis without regard to actual expenses. “Reimbursed basis” means payments made for actual expenses incurred.
Check the box to indicate whether long-term care insurance benefits are paid from a qualified long-term care insurance contract. See Qualified Long-Term Care Insurance Contract, earlier.
Check the box to indicate whether the insured was chronically or terminally ill. Also, enter the latest date certified. If the insured was neither chronically nor terminally ill, leave this box blank. See Chronically Ill Individual and Terminally Ill Individual, earlier.
Further form details
A payer, such as an insurance company or a viatical settlement provider, must give this form to you and to the policyholder for payments made under a long-term care insurance contract or for accelerated death benefits. Payments include both benefits you received directly and expenses paid on your behalf to third parties. If you are the insured but are not the policyholder, Copy C is provided to you for information only because these payments are not taxable to you. If you are also the policyholder, you should receive Copy B. Insured’s taxpayer identification number (TIN).
For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)). However, the issuer has reported your complete TIN to the IRS. Account number. May show an account or other unique number the payer assigned to distinguish your account.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 2 | Accelerated death benefits | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
A practical example
A policyholder receives benefit payments and a year-end statement. The taxpayer checks the benefit type and payment structure and reconciles the payments with the relevant care records before determining the return treatment.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with 1099 LTC Form 2026
- Do not confuse benefit payments with premiums reported on another form.
- Check the applicable exclusion and calculation rules.
- Keep reimbursed expense support separate from other medical deductions.
Questions about 1099 LTC Form 2026
Does receiving or downloading this form mean I must file it?
An insurer or other payer reports the long-term care and accelerated death benefit payments covered by the form. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Do not confuse benefit payments with premiums reported on another form. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include benefit statement, insurance contract information, qualified care and medical expense records. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.