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Title 26, Internal Revenue CodeRelease 119-110

§6050Q Certain Long-term Care Benefits

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 61 — INFORMATION AND RETURNS › Subchapter A — Returns and Records › PART III — INFORMATION RETURNS › Subpart B — Information Concerning Transactions With Other Persons › § 6050Q

Last updated Sep 22, 2026|Official source

Summary

People who pay long-term care benefits must file a return with the IRS using the required form and must give a written notice to each person listed on that return. The return must show the total paid to each person for the calendar year, whether the payments were made per day or on another regular schedule (even if not tied to actual care expenses), the name, address, and TIN (taxpayer identification number) of the person who got the payments, and the name, address, and TIN of the chronically or terminally ill person whose condition led to the payments. The written notice to each person must include a contact name, address, phone number for the payer and the total amount paid to that person. That notice must be given by January 31 of the year after the calendar year the payments cover. “Long-term care benefit” means payments under a product sold as long-term care insurance and payments that are excluded from income under section 101(g).

Full Legal Text

Title 26, §6050Q

Internal Revenue Code, Source: USLM XML via OLRC

(a)Requirement of reporting
Any person who pays long-term care benefits shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth—
(1)the aggregate amount of such benefits paid by such person to any individual during any calendar year,
(2)whether or not such benefits are paid in whole or in part on a per diem or other periodic basis without regard to the expenses incurred during the period to which the payments relate,
(3)the name, address, and TIN of such individual, and
(4)the name, address, and TIN of the chronically ill or terminally ill individual on account of whose condition such benefits are paid.
(b)Statements to be furnished to persons with respect to whom information is required
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1)the name, address, and phone number of the information contact of the person making the payments, and
(2)the aggregate amount of long-term care benefits paid to the individual which are required to be shown on such return.
The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(c)Long-term care benefits
For purposes of this section, the term “long-term care benefit” means—
(1)any payment under a product which is advertised, marketed, or offered as long-term care insurance, and
(2)any payment which is excludable from gross income by reason of section 101(g).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1997—Subsec. (b)(1). Pub. L. 105–34 inserted “, address, and phone number of the information contact” after “name”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1997 AmendmentAmendment by Pub. L. 105–34 effective as if included in the provisions of the Health Insurance Portability and Accountability Act of 1996, Pub. L. 104–191, to which such amendment relates, see section 1602(i) of Pub. L. 105–34, set out as a note under section 26 of this title.

Effective Date

Pub. L. 104–191, title III, § 323(d), Aug. 21, 1996, 110 Stat. 2063, provided that: “The

Amendments

made by this section [enacting this section and amending section 6724 of this title] shall apply to benefits paid after December 31, 1996.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6050Q

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110