Form 1099-Ltc - Long-Term Care And Accelerated Death Benefits - Department Of The Treasury - 2013 Page 8

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Instructions for Payer
Furnish Copy C of this form to the insured by January
General and specific form instructions are provided
31, 2014.
separately. You should use the 2013 General
Instructions for Certain Information Returns and the
File Copy A of this form with the IRS by February 28,
2013 Instructions for Form 1099-LTC to complete Form
2014. If you file electronically, the due date is March 31,
1099-LTC. A chart in the general instructions gives a
2014. To file electronically, you must have software that
quick guide to which form must be filed to report a
generates a file according to the specifications in Pub.
particular payment. To order these instructions and
1220, Specifications for Filing Forms 1097, 1098, 1099,
additional forms, go to or call
3921, 3922, 5498, 8935, and W-2G Electronically. The
1-800-TAX-FORM (1-800-829-3676).
IRS does not provide a fill-in form option.
Caution: Because paper forms are scanned during
Need help? If you have questions about reporting on
processing, you cannot file Forms 1096, 1097, 1098,
Form 1099-LTC, call the information reporting customer
1099, 3921, 3922, or 5498 that you print from the IRS
service site toll free at 1-866-455-7438 or 304-263-8700
website.
(not toll free). Persons with a hearing or speech
disability with access to TTY/TDD equipment can call
Due dates. Furnish Copy B of this form to the
304-579-4827 (not toll free). The hours of operation are
policyholder by January 31, 2014.
Monday through Friday from 8:30 a.m. to 4:30 p.m.,
Eastern time.

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