Table of Contents

• Instructions for Form 1099-LTC - Introductory Material
  • Future Developments
  • What's New
  • Reminder
• Instructions for Form 1099-LTC - Main Contents
  • Specific Instructions
    • Long-Term Care Benefits
    • Who Must File
    • Reporting
    • Account Number
    • Box 1. Gross Long-Term Care Benefits Paid
    • Box 2. Accelerated Death Benefits Paid
    • Box 3. Check if Per Diem or Reimbursed Amount
    • Box 4. Qualified Contract (Optional)
    • Box 5. Check if Chronically ill or Terminally ill (Optional)