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Title 26 — Internal Revenue CodeRelease 119-73

§6050Q Certain Long-term Care Benefits

Title 26 › Subtitle 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 Apr 6, 2026|Official source

Summary

Anyone who pays long-term care benefits must report those payments to the IRS, showing the total paid to each person during the year, whether the benefits were paid on a per diem or other periodic basis, and the names, addresses, and taxpayer ID numbers of both the recipient and the chronically ill or terminally ill person the benefits are for. The payer must also give each recipient a written statement showing the total benefits paid and the payer's contact information. Long-term care benefits include payments under products marketed as long-term care insurance and certain accelerated death benefits that are tax-free.

Full Legal Text

Title 26, §6050Q

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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.
(c)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

Apr 6, 2026

Release point: 119-73