Article: 50068

Enter long-term care (LTC) distributions (1099-LTC data) using Form 8853.

To add this form,

1. Go to Federal Taxes
2. Click Review.
3. Click I’d like to see the forms I’ve filled out or search for a form.
4. Enter 8853 in the search box and add Form 8853 – Medical Savings Account (MSA).
5. LTC distributions are entered on Section C.
6. Enter your information and click Save.

Generally, amounts received under a qualified long-term care insurance contract are excluded from your income. However, if payments are made on a per diem basis, the amount you may exclude is limited. The per diem exclusion limit must be allocated among all policy holders who own qualified long-term care insurance contracts for the same insured. See Publication 525 and the Form 8853 Instructions for more information.

How to Report State Information

State long-term care insurance benefit information flows from the federal entries on Form 8853.