republic-os/legal/us/code/title-26/chapter-61/section-6050q.md

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LegalText	26 U.S.C. § 6050Q	Certain long-term care benefits	us	united_states_code	code_section	26	INTERNAL REVENUE CODE	61	INFORMATION AND RETURNS	6050Q	26 U.S.C. § 6050Q	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip	/us/usc/t26/s6050Q	data/legal/raw/us/code/title-26/usc26.xml	814bc03e763e6204fb45903d56b92dc0f1854bf8857e45a9252c9f12e2396a12	a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4	622a6bed1ef10489dab4054e4e3a190ec56db94c8bd721b80e362598fdeebe96	2026-07-04	official	legal us-code

26 U.S.C. § 6050Q - Certain long-term care benefits

Text

(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).

(Added Pub. L. 104–191, title III, § 323(a), Aug. 21, 1996, 110 Stat. 2062; amended Pub. L. 105–34, title XVI, § 1602(d)(1), Aug. 5, 1997, 111 Stat. 1094.)

Notes

Editorial Notes

Amendments1997—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 DatePub. 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.”