---
kind: "section"
citation: "26 U.S.C. § 6050Q"
title: "26"
title_heading: "Internal Revenue Code"
number: "6050Q"
heading: "Certain long-term care benefits"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6050Q"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter A — Returns and Records"
  - "Part III — Information Returns"
  - "Subpart B — Information Concerning Transactions With Other Persons"
---

# §6050Q. Certain long-term care benefits

- (a) **Requirement of reporting—** Any [person](/usc/26/7701.md?p=a-1) who pays long-term care benefits shall make a return, according to the forms or regulations prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B), setting forth—
  - (1) the aggregate amount of such benefits paid by such [person](/usc/26/7701.md?p=a-1) to any individual during any calendar year,
  - (2) whether or not such benefits are paid in whole or in part on a per diem or other periodic basis without regard to the expenses incurred during the period to which the payments relate,
  - (3) the name, address, and [TIN](/usc/26/7701.md?p=a-41) of such individual, and
  - (4) the name, address, and [TIN](/usc/26/7701.md?p=a-41) of the chronically ill or [terminally ill individual](/usc/26/101.md?p=g-4-A) on account of whose condition such benefits are paid.
- (b) **Statements to be furnished to persons with respect to whom information is required—** Every [person](/usc/26/7701.md?p=a-1) required to make a return under [subsection (a)](#a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
  - (1) the name, address, and phone number of the information contact of the [person](/usc/26/7701.md?p=a-1) making the payments, and
  - (2) the aggregate amount of long-term care benefits paid to the individual which are required to be shown on such return.

  The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under [subsection (a)](#a) was required to be made.

- (c) **Long-term care benefits—** For purposes of this section, the term “long-term care benefit” means—
  - (1) any payment under a product which is advertised, marketed, or offered as long-term care insurance, and
  - (2) any payment which is excludable from gross income by reason of [section 101(g)](/usc/26/101.md?p=g).

## Source credit

(Added Pub. L. 104–191, title III, § 323(a), Aug. 21, 1996, 110 Stat. 2062; amended Pub. L. 105–34, title XVI, § 1602(d)(1), Aug. 5, 1997, 111 Stat. 1094.)

## Notes

### Editorial Notes

### Amendments

1997—Subsec. (b)(1). Pub. L. 105–34 inserted “, address, and phone number of the information contact” after “name”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1997 Amendment

Amendment by Pub. L. 105–34 effective as if included in the provisions of the Health Insurance Portability and Accountability Act of 1996, Pub. L. 104–191, to which such amendment relates, see section 1602(i) of Pub. L. 105–34, set out as a note under section 26 of this title.

### Effective Date

Pub. L. 104–191, title III, § 323(d), Aug. 21, 1996, 110 Stat. 2063, provided that: “The amendments made by this section [enacting this section and amending section 6724 of this title] shall apply to benefits paid after December 31, 1996.”