Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments
Beginning in 2014, Form 1099-H and Instructions for Form 1099-H will no longer be issued as the health care tax credit expired December 31, 2013. IRC sec. 35(b)(1)(B). The form and its' separate instructions were designated historical.
Other Items You May Find Useful
Notice 2004-47, Information Reporting for Advance Payments of Health Coverage Tax Credit
Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns
Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G
Comments on Form 1099-H
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.