Enter the total amount of reimbursements you received, or reasonably expect to receive, for qualified long-term care (LTC) services provided during the insured person's LTC periods in 2026.
These payments may come from:
- A long-term care insurance policy
- Employer-sponsored coverage
- Another insurance provider
- Any other source that reimburses qualified LTC expenses
If you received Form 1099-LTC, check Box 3 to determine how the benefits were paid. Box 3 indicates whether the payments were made on a reimbursement basis, meaning they were intended to repay actual qualified LTC expenses.
Reimbursements received under a qualified long-term care insurance contract issued before August 1, 1996, usually don't need to be included. The exception is when the contract was later exchanged or modified to increase benefits. In that case, include any related reimbursements.