Table of Contents

• Instructions for Form 1099-H - Introductory Material
  • Future Developments
  • What's New
• Instructions for Form 1099-H - Main Contents
  • Reminders
  • Specific Instructions
    • Who Must File
    • Statements to Recipients
    • Penalties
    • Box 1—Amount of HCTC Advance Payments
    • Box 2—No. of Months HCTC Payments Received
    • Boxes 3 through 14—Amount of Advance Payment(s) Included in Box 1