Statements (33)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:box1 |
gross long-term care benefits paid
|
| gptkbp:box2 |
accelerated death benefits paid
|
| gptkbp:box3 |
per diem or reimbursed amount
|
| gptkbp:box4 |
federal income tax withheld
|
| gptkbp:category |
information return
|
| gptkbp:filingDeadline |
February 28 (to IRS, paper)
March 31 (to IRS, electronic) January 31 (to recipient) |
| gptkbp:filingMethod |
required if benefits are paid
|
| gptkbp:form |
Long-Term Care and Accelerated Death Benefits
|
| https://www.w3.org/2000/01/rdf-schema#label |
Form 1099-LTC
|
| gptkbp:instructionSet |
gptkb:IRS_website
|
| gptkbp:introducedIn |
1997
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:publicLawNumber |
gptkb:1099-LTC
|
| gptkbp:recipient |
individuals who received long-term care benefits
individuals who received accelerated death benefits |
| gptkbp:relatedTo |
long-term care insurance
accelerated death benefit provisions |
| gptkbp:reportsTo |
policyholder information
accelerated death benefits paid gross long-term care benefits paid insured information payer information |
| gptkbp:requires |
gptkb:government_agency
insurance companies viatical settlement providers |
| gptkbp:usedFor |
reporting accelerated death benefits
reporting long-term care benefits |
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-1099-ltc
|
| gptkbp:bfsParent |
gptkb:IRS_Form_1099
|
| gptkbp:bfsLayer |
5
|