Form 1099-H - Health Coverage Tax Credit (Hctc) Advance Payments

Form 1099-H - Health Coverage Tax Credit (Hctc) Advance Payments - 2013 Page 4

Instructions for Recipient

Form 8885. This amount is in lieu of any credit you will

This statement is provided to you because you received

be able to take on Form 1040, 1040NR, 1040-SS, or

HCTC advance payments of your health coverage

1040-PR, because it was paid for you in advance.

insurance premiums. These advance payments were

forwarded directly to your health insurance provider. You

Box 2. Shows the total number of months you received

qualify to receive advance payments if you were an

HCTC payments.

eligible trade adjustment assistance (TAA),

Boxes 3 through 14. Shows the amount of HCTC

Reemployment TAA, or a Pension Benefit Guaranty

advance payments paid for you for each month. The

Corporation (PBGC) pension recipient. See Form 8885,

total of the amounts shown in these boxes equals the

Health Coverage Tax Credit, and its instructions for

amount shown in box 1.

more details on qualified recipients and how to figure

any credit that you may be able to take on your Form

Future Developments

1040, 1040NR, 1040-SS, or 1040-PR.

For the latest information about developments related to

Box 1. Shows the total amount of HCTC advance

Form 1099-H and its instructions, such as legislation

payments of qualified health insurance costs that were

enacted after they were published, go to

made on your behalf. Do not report this amount on

Form 1099-H - Health Coverage Tax Credit (Hctc) Advance Payments - 2013 Page 4