Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments
File this form if you received any advance payments during the calendar year of qualified health insurance payments for the benefit of eligible:
- trade adjustment assistance (TAA),
- Reemployment TAA, or
- Pension Benefit Guaranty Corporation (PBGC) pension recipients and their qualifying family members.
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
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