Form 1099-LTC Due Dates and Filing Deadlines for 2026

1099 Forms › Form 1099-LTC Due Dates and Filing Deadlines for 2026

IRS FIRE System Ending December 31, 2026

The IRS is permanently retiring the FIRE system. All electronic information return filing will move to IRIS (Information Returns Intake System). If you currently file through FIRE, you must transition to IRIS before the deadline.

IRIS Migration Guide

At a Glance

Form 1099-LTC filing deadlines follow standard information return requirements for reporting long term care insurance benefits and accelerated death benefits. Policyholder copies are due by the end of January, with paper IRS filing due in February and electronic filing due in March. Insurance companies must file for each benefit payment made during the tax year.

Form 1099-LTC Filing Deadlines

Form 1099-LTC follows standard information return deadlines for reporting long-term care and accelerated death benefit payments.

Key Deadlines

Requirement	Deadline
Provide Copy B to policyholder/insured	January 31
File with IRS (paper)	February 28
File with IRS (electronic)	March 31

E-File Form 1099-LTC with BoomTax

E-file your Form 1099-LTC with BoomTax to ensure timely filing and avoid penalties.

External Resources

IRS: About Form 1099-LTC

Author

Ken Ham

Founder at BoomTax

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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.