This 1099 LPS Form 2026 guide explains the IRS Long-Term Care Premiums Paid Statement. Form 1099-LPS identifies long-term care premium information covered by its reporting rules. It is not the same form as a statement reporting long-term care benefits. Premium information, benefit payments and the individual treatment of an expense should be reviewed as separate matters.
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 LPS Form 2026 does and who prepares it
The reporting entity supplies information about the long-term care premiums described in the form instructions.
For the connected reporting route, see Form 1099-LTC. Keep the role of that document separate from the task explained on this page.
| Official form | Form 1099-LPS |
|---|---|
| IRS title | Long-Term Care Premiums Paid Statement |
| Guide period | 2026 |
| Target version | Dec 2026 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the 1099 LPS 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 LPS 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 LPS Form 2026
- Premium statement.
- Insurance contract details.
- Premium payment history.
- Identifying information for the reporting entity.
- Records showing who paid the premiums.
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 LPS 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-LPS and its instructions, such as legislation enacted after they were published, go to IRS.gov/ Form1099LPS. You can get Pub. 1099, General Instructions for Certain Information Returns, at IRS.gov/Pub1099.
Continuous-use revision. Use these instructions for tax year 2026 and subsequent years until a superseding revision is issued. E-filing returns. The Taxpayer First Act of 2019 authorized the Department of the Treasury and the IRS to issue regulations that reduce the 250-return e-file threshold. T.D. 9972, published February 23, 2023, lowered the e-file threshold to 10 (calculated by aggregating all information returns), effective for information returns required to be filed on or after January 1, 2024. Go to IRS.gov/InfoReturn for e-file options. Information Returns Intake System (IRIS).
The IRS has developed IRIS, an online portal for e-filing information returns. Go to IRS.gov/IRIS for more information.
File Form 1099-LPS, Long-Term Care Premiums Paid Statement, to report premiums and charges paid for certified long-term care insurance if you filed a long-term care premium statement with a defined contribution plan with respect to a policyholder’s request for qualified long-term care distributions.
Additional reporting conditions
Qualified long-term care distribution generally means a distribution from a defined contribution plan to an employee that is made during the tax year and does not exceed, in the aggregate, the smallest of: • The amount paid by or assessed to the employee during the tax year for or with respect to certified long-term care insurance for the employee or the employee’s spouse, • An amount equal to 10% of the present value of the vested accrued benefit of the employee under the plan, or • The applicable reporting threshold amount (as adjusted for inflation).
For tax year 2026, the applicable reporting threshold amount is $2,600. This amount is subject to inflation adjustment in future years. For information on any inflation adjustment for years after 2026, see IRS.gov/ Form1099LPS. No distribution will be treated as a qualified long-term care distribution unless a long-term care premium statement with respect to the policyholder or insured has been filed with the plan.
Certified long-term care insurance means: • A qualified long-term care insurance contract (as defined in section 7702B(b)) covering qualified long-term care services, • Coverage of the risk that an insured individual would become a chronically ill individual (within the meaning of section 101(g)(4)(B)) under a rider or other provision of a life insurance contract that satisfies the requirements of section 101(g)(3), or • Coverage of qualified long-term care services under a rider or other provision of an insurance or annuity contract that is treated as a separate contract under section 7702B(e) and satisfies the requirements of section 7702B(g).
Calculations and supporting information
A long-term care premium statement is a statement provided by the issuer to a defined contribution plan in order for a distribution to be treated as a qualified long-term care distribution. The long-term care premium statement must set forth certain information, including the name and the TIN of the issuer, a statement that the coverage is certified long-term care insurance, identification of the employee as the owner of the coverage, the premiums that are owed for the coverage for the calendar year, and any other information that the IRS may require.
For more information relating to the content requirements for the long-term care premium statement, see Q&A, A-5 of Notice 2026-33, 2026-24 I.R.B. 1572, available at IRS.gov/IRB/2026-24_IRB#NOT-2026-33.
Report premiums and charges paid for certified long-term care insurance only if you filed a long-term care premium statement with a defined contribution plan with respect to a policyholder’s request for qualified long-term care distributions. For general timing rules on when to file or furnish Form 1099-LPS, see Pub. 1099. For special timing rules on when to furnish Form 1099-LPS to a policyholder or insured who requests a statement before the general filing of Form 1099-LPS, see Q&As, A-10 and A-11 of Notice 2026-33.
Note: Before you can file a long-term care premium statement with a defined contribution plan, you must file a disclosure with the IRS. For more information relating to this disclosure requirement, see Q&As, A-1 through A-3 of Notice 2026-33 or go to IRS.gov/Retirement-Plans/IssuerDisclosures-Certified-Long-Term-Care-Insurance.
Exceptions and related reporting
The policyholder is the individual who owns the contract and is also the employee who requested that a long-term care premium statement be filed with the employee’s defined contribution plan to facilitate the payment of a qualified long-term care distribution. The policyholder may also be the insured.
If you are required to file Form 1099-LPS, you must furnish a statement or acceptable substitute to both the policyholder and to the insured as shown.
Pursuant to Regulations section 301.6109-4, all filers of this form may truncate a recipient’s TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)) on payee statements. Truncation is not allowed on any documents the filer files with the IRS. A payer’s TIN may not be truncated on any form. See part J in the current Pub. 1099.
The account number is optional if you have multiple accounts for a recipient for whom you are filing more than one Form 1099-LPS. Additionally, the IRS encourages you to designate an account number for all Forms 1099-LPS that you file. See part L in the current Pub. 1099.
Box 1. Long-Term Care Premiums and Charges Paid Enter the long-term care premiums and charges paid for certified long-term care insurance if the issuer filed a long-term care premium statement with a defined contribution plan with respect to a policyholder's request for qualified long-term care distributions.
Further form details
Check the box whether the premiums and charges paid were for coverage for the employee or the spouse of the employee. Currently, a qualified long-term insurance distribution can only be made to cover the employee or the employee’s spouse. See the definitions of “policyholder” and “insured” earlier in these instructions. If the premiums and charges paid were for the coverage of the employee who is the policyholder, check “Self.” If the premiums and charges paid were for the coverage of the employee’s spouse who is the insured, check “Spouse.”
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 |
|---|---|---|
| 1 | Long-term care premiums and charges paid* | Reconcile the relevant payment or withholding record with the tax period and category requested here. A reported payment is not necessarily the final tax liability. |
| 1 | Long-term care premiums and charges paid | Reconcile the relevant payment or withholding record with the tax period and category requested here. A reported payment is not necessarily the final tax liability. |
A practical example
A policyholder receives both premium information and a separate benefits statement. The policyholder keeps the documents in different parts of the tax file, reconciles each with the insurer records and considers the applicable return treatment for each category.
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 LPS Form 2026
- Do not confuse premiums with benefits reported on Form 1099-LTC.
- Check the form instructions for the reporting entity and reportable premium categories.
- Do not claim an expense merely because an information return was issued.
Questions about 1099 LPS Form 2026
Does receiving or downloading this form mean I must file it?
The reporting entity supplies information about the long-term care premiums described in the form instructions. 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 premiums with benefits reported on Form 1099-LTC. 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 premium statement, insurance contract details, premium payment history. 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.