Instructions for Form 1099-LTC - Introductory Material


Future Developments

For the latest information about developments related to Form 1099-LTC and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1099ltc.

What's New

Truncating recipient’s identification number on paper payee statements.   Pursuant to proposed regulations 
§ 301.6109-4 (REG-148873-09), all filers of this form may truncate a recipient’s identification number (social security number (SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN)) on payee statements. See part M in the 2014 General Instructions for Certain Information Returns.

Reminder

In addition to these specific instructions, you should also use the 2014 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Electronic reporting requirement.

  • Corrected and void returns.

  • Statements to recipients.

  • Taxpayer identification numbers.

  • Backup withholding.

  • Penalties.

  • Other general topics.

You can get the general instructions from www.irs.gov/form1099ltc or by calling 1-800-TAX-FORM (1-800-829-3676).


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