Section references are to the Internal Revenue Code unless otherwise noted.
For the latest information about developments related to Form 1099-LTC and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1099LTC.
In addition to these specific instructions, you should also use the current General Instructions for Certain Information Returns. Those general instructions include information about the following topics.
You can get the General Instructions for Certain Information Returns at IRS.gov/Form1099GeneralInstructions or go to IRS.gov/Form1099LTC.
Continuous-use form and instructions.Form 1099-LTC and these instructions have been converted from an annual revision to continuous use. Both the form and instructions will be updated as needed. For the most recent version, go to IRS.gov/Form1099LTC
Online fillable form.
Due to the very low volume of paper Forms 1099-LTC received and processed by the IRS each year, this form is available in an online fillable format. You may fill out the form, found online at IRS.gov/Form1099LTC, and send Copy B to the recipient. For filing with the IRS, follow the applicable procedures for filing electronically, or, for this form only , if you are qualified to file on paper, send in the black-and-white Copy A with Form 1096 that you print from the IRS website.