IRS Logo
Print

Form 1099-LTC & Payment Types to Report

Form:    1099-LTC


Title:    
Long-Term Care and Accelerated Death Benefits

What to Report:  Payments under a long-term care insurance contract and accelerated death benefits paid under a life insurance contract or by a viatical settlement provider.

Amounts to Report:  All amounts

Due Date to IRS:  February 28*

Due Date to Recipient (unless indicated otherwise):  January 31


Payment Types:
  • Accelerated death benefits
  • Death benefits
    • Accelerated
  • Life insurance contract distributions
  • Long-term care benefits



Back to: Information Return Page
Page Last Reviewed or Updated: 2013-04-24