Filing Requirements for Section C Filing Requirements for Section C Summary: This flowchart is used to determine what line items, if any, in Section C of Form 8853 you are required to complete. Start This is the start of the flowchart. Decision (1) Did you (or your spouse, if filing jointly) receive payments in 2023 made on a per diem or other periodic basis under a Long-Term Care insurance contract?IF Yes Continue To Decision (2)IF No Continue To Decision (3) Decision (2) Were any of those payments made under a qualified Long-Term Care insurance contract?IF Yes Continue To Process (a)IF No Continue To Decision (4) Process (a) Complete all of Section C.Continue To End Decision (3) Did you (or your spouse, if filing jointly) receive any accelerated death benefits in 2023 from a life insurance policy that were made on a per diem or other periodic basis?IF Yes Continue To Decision (5)IF No Continue To Process (b) Process (b) Do not complete Section C.Continue To End Decision (4) Did you (or your spouse, if filing jointly) receive any accelerated death benefits in 2023 from a life insurance policy that were made on a per diem or other periodic basis?IF Yes Continue To Decision (5)IF No Continue To Process (c) Process (c) Complete only lines 14a, 14b, and 17 of Section C.Continue To End Decision (5) Were any of the payments paid on behalf of a chronically ill (not terminally ill) individual?IF Yes Continue To Process (a)IF No Continue To Process (d) Process (d) Complete only lines 14a, 14b, 15, 16, 179 (if applicable), and 26 of Section C.Continue To End End This is the ending of the flowchart.
