1099 Forms › E-File Form 1099-LPS Online for 2026 Tax Year
At a Glance
E-Filing Form 1099-LPS: IRIS Is the Only Road
Long-term care insurers have filed Form 1099-LTC for years, often through FIRE-era pipelines built on Publication 1220 fixed-width files. The new 1099-LPS does not fit those pipelines: it launched after the IRS moved new form development to IRIS, so the only transmission format that exists for it is IRIS XML. Carriers picking up this obligation for tax year 2026 need either an IRIS-native filing pipeline or a provider that has one.
Filers subject to the 10-return electronic filing mandate (which covers virtually every insurance carrier) must e-file, so building the IRIS path is not optional.
What E-Filing the 1099-LPS Involves
- Premium data: payments received for long-term care premiums for each policy, allocated per insured when a policy covers more than one person
- Two identities per form: the premium payer (recipient) and the insured individual, each with name, address, and TIN
- The Self/Spouse indicator: exactly one of the two box 2 checkboxes must be set, identifying the insured's relationship to the payer
- IRIS XML packaging: the data must validate against the IRS schema and business rules before the IRS will accept the transmission
No State Filing Layer
The 1099-LPS has no state withholding boxes and does not participate in the Combined Federal/State Filing program, so there is no separate state transmission to manage. The federal IRIS filing and the recipient statement are the whole job.
Three Ways to Get the 1099-LPS to the IRS
With no FIRE format to fall back on, carriers have three realistic paths: key each return into the IRS IRIS portal, build and test an IRIS XML pipeline in-house, or use a filing provider that already speaks IRIS.
IRIS Portal
Free manual entry of Form 1099-LPS in the IRS portal. Best for a handful of returns.
High manual effortBuild XML In-House
A brand-new schema, your own TCC, and IRS testing windows. Months of development.
High dev costHow BoomTax E-Files Form 1099-LPS
Import your premium data, let BoomTax validate both TINs on every form and check the IRS business rules, then transmit. We generate the IRIS XML, e-file with the IRS, track acceptance, and deliver recipient copies.
Import Your Form 1099-LPS Data
You can import your data as Excel, XML, or use files from popular payroll providers like QuickBooks, UKG, ADP, and many more.
Step-By-Step Wizard
We walk you through the process with no complicated jargon. You can also live chat with a real person as you work on your filing for hands-on help.
E-File & Mail Employee Copies
Once your data is loaded, you can e-file and distribute employee copies in minutes.
Deadlines at a Glance
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February 1, 2027
Recipient Copies
Form 1099-LPS must be furnished to each premium payer on or before February 1, 2027 (January 31 falls on a Sunday).
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March 31, 2027
IRS E-File
Form 1099-LPS must be e-filed with the IRS through IRIS on or before March 31, 2027.
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April 30, 2027
8809 Extension
A Form 8809 extension requested by March 31 moves the IRS e-file deadline to April 30, 2027.
Details and the Form 8809 extension window are on the Form 1099-LPS due date page. New to the form? Start with what is Form 1099-LPS and 1099-LPS vs 1099-LTC.
External Resources
Frequently Asked Questions About E-Filing Form 1099-LPS
Through the IRS IRIS system, the only transmission path that exists for this form. Carriers can key each return into the IRIS portal, build and test an IRIS XML pipeline in-house, or use a filing provider like BoomTax that generates the IRIS XML, e-files with the IRS, and delivers recipient copies.
No. There is no FIRE transmission format and no Publication 1220 fixed-width layout for the 1099-LPS: the form has been IRIS XML from day one, so legacy flat-file pipelines built for forms like the 1099-LTC cannot produce it.
For tax year 2026, the IRS e-file deadline through IRIS is March 31, 2027, with recipient copies due by February 1, 2027. A Form 8809 extension requested by March 31 moves the IRS deadline to April 30, 2027. Details are on the Form 1099-LPS due date page.
No. The form has no state withholding boxes and does not participate in the Combined Federal/State Filing program, so the federal IRIS filing and the recipient statement are the whole job.
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BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.