Instructions For Form 1099-H - 2017 (Page 2 of 2) in pdf

Instructions For Form 1099-H - 2017 Page 2

Regulations section 301.6724-1. For more information on

Boxes 3 Through 14—Amount of Advance

penalties, see part O in the 2018 General Instructions for

Payment(s) Included in Box 1

Certain Information Returns.

Enter the amount of the advance payment received for

each month in the applicable box. You may receive these

Box 1—Amount of HCTC Advance Payments

payments prior to the month for which they are paid. Be

Enter the total amount of advance payments of health

sure to enter the amounts in the correct box.

insurance premiums received on behalf of the recipient for

the period January 1, 2018, through December 31, 2018.

The amount received for 2018 cannot exceed 72.5% of

the total health insurance premium for the individual.

Box 2—No. of Mos. HCTC Payments Received

Enter the number of months payments were received on

behalf of the recipient. This number cannot be more than

12.

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Instructions for Form 1099-H (2018)

Instructions For Form 1099-H - 2017 Page 2