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Long-term Care Payments

Payments made for long-term care, including reimbursement and per-diem payments, and their tax implications.

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Jan 12, 2026
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How do Form 1099‑LTC and Form 8853 entries affect deductibility and IRS audits of long‑term care expenses?

Form 1099‑LTC is an information return insurers send to both taxpayers and the IRS that flags long‑term care (LTC) and accelerated death benefit payments; those amounts are generally reconciled on For...

Jan 21, 2026

What activities of daily living (ADLs) does the IRS recognize when certifying someone as chronically ill?

The recognizes six standard (ADLs) — eating, toileting, transferring, bathing, dressing, and continence — and treats a person as “” when a licensed health-care practitioner certifies that the person c...