1099 Forms › Form 1099-LPS Due Dates and Filing Deadlines for 2027
At a Glance
Form 1099-LPS Filing Deadlines
Form 1099-LPS (Long-Term Care Premiums Paid Statement) follows the standard 1099-series schedule: recipient statements in January, IRS e-filing by the end of March. Because tax year 2026 is the form's first filing season, long-term care insurers should add these dates to the same compliance calendar that already covers Form 1099-LTC. Our 1099-LPS vs 1099-LTC comparison covers how the two forms divide the work.
Key Deadlines for Tax Year 2026
| Requirement | Deadline |
|---|---|
| Furnish statement to premium payer | February 1, 2027 (January 31 falls on a Sunday) |
| E-file with IRS through IRIS | March 31, 2027 |
| Extended IRS deadline with Form 8809 | April 30, 2027 |
Note that Form 1099-LPS is IRIS-only: there is no FIRE or Publication 1220 filing path, and filers subject to the 10-return electronic filing mandate must e-file. See e-file Form 1099-LPS online for what the IRIS filing involves.
Extensions
A 30-day automatic extension of the IRS filing deadline is available by submitting Form 8809 before March 31. The extension applies to the IRS copy only; recipient statements are still due at the start of February.
Plan for Two TINs per Form
Unlike most 1099s, the 1099-LPS carries the TIN of the premium payer and the TIN of the insured individual. Both should be verified before the filing window opens; a mismatch on either can trigger IRS error handling. Our reporting guide for insurance issuers covers how to prepare the data.
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Frequently Asked Questions About the Form 1099-LPS Due Date
For tax year 2026, the form's first filing season, statements to premium payers are due by February 1, 2027 (January 31 falls on a Sunday) and the IRS e-file deadline through IRIS is March 31, 2027. New to the form? Start with what is Form 1099-LPS.
Yes, for the IRS copy. Submitting Form 8809 before March 31 grants a 30-day automatic extension, moving the IRS e-file deadline to April 30, 2027. The extension does not apply to recipient statements, which are still due at the start of February.
Form 1099-LPS is a 1099-series information return, so the standard information return penalties apply: they increase the later the form is filed and apply separately to the IRS copy and the recipient statement. Our 1099 penalties guide breaks down the current amounts and tiers.
No FIRE path exists: the form is IRIS-only, with no Publication 1220 layout, and filers subject to the 10-return electronic filing mandate must e-file. See e-file Form 1099-LPS online for the filing options, and 1099-LPS vs 1099-LTC for how the new form differs from its FIRE-era sibling.
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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.