Instructions for Form 1099-LTC - Introductory Material

Table of Contents

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

Pilot program for truncating a policyholder's and insured's identifying number of paper payee statement has ended.   Filers of Form 1099-LTC must show the policyholder's and insured's complete identifying number on all copies of the form.

Reminder

In addition to these specific instructions, you should also use the 2013 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Backup withholding.

  • Electronic reporting requirements.

  • Penalties.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Taxpayer identification numbers.

  • Statements to recipients.

  • Corrected and void returns.

  • 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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