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Formulár 1099-H Návody

Pokyny pre formulár 1099-H, zdravotné krytie daňové úver (HCTC) Advance Platby

Rev. December 2019

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 1099-H  
Health Coverage Tax Credit (HCTC) Advance Payments  
(Rev. December 2020)  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
Transaction Center), as an administrator of the HCTC, will  
file the required returns and furnish statements to the  
recipients unless you elect to file and furnish information  
returns and statements on your own. Contact the HCTC  
Program for this purpose by emailing the HCTC Program  
at wi.hctc.stakehldr.en@irs.gov. Unless you notify the  
HCTC Program of your intent to file information returns  
and furnish statements, you will be considered to have  
elected to have the HCTC Program file Form 1099-H and  
furnish statements to recipients in satisfying section  
6050T filing and furnishing requirements.  
Future Developments  
For the latest information about developments related to  
Form 1099-H and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
General instructions. In addition to these specific  
instructions, you should also use the current General  
general instructions include information about the  
following topics.  
How To File  
For filing with the IRS, see part E in the current General  
Backup withholding.  
Electronic reporting.  
Statements to Recipients  
If you are required to file Form 1099-H, a statement must  
be furnished to the recipient. The HCTC Program will  
furnish a copy of Form 1099-H or an acceptable substitute  
statement to each recipient on your behalf, unless you  
elect to file Form 1099-H and furnish the copy or  
substitute statement yourself. If you make this election,  
you may fill out the form, found online at IRS.gov/  
Form1099H, and send Copy B to the recipient. See part J  
Who must file.  
When and where to file.  
Taxpayer identification numbers (TINs).  
Statements to recipients.  
Corrected and void returns.  
Other general topics.  
You can get the general instructions from General  
Continuous-use form and instructions. Form 1099-H  
and these instructions have been converted from an  
annual revision to continuous use. Both the form and  
instructions will be updated as needed. For the most  
recent version, go to IRS.gov/Form1099H.  
Truncating recipient‘s TIN on recipient statements.  
Pursuant to Treasury Regulations section 301.6109-4, all  
filers of this form may truncate a recipient’s TIN (social  
security number (SSN), individual taxpayer identification  
number (ITIN), or adoption taxpayer identification number  
(ATIN)) on recipient statements. Truncation is not allowed  
on any documents the filer files with the IRS. A filer’s TIN  
may not be truncated on any form. See part J in the  
Specific Instructions  
File Form 1099-H if you received any advance payments  
during the calendar year of qualified health insurance  
payments for the benefit of recipients of eligible trade  
adjustment assistance (TAA), Alternative TAA (ATAA),  
Reemployment TAA (RTAA); or Pension Benefit Guaranty  
Corporation (PBGC) payees, and their qualifying family  
members. These individuals are referred to in these  
instructions as recipients.  
Expired ITINs may continue to be used for  
information return purposes regardless of whether  
they have expired for individual income tax return  
filing purposes. See part J in the current General  
Who Must File  
Waiver of penalties. Section 6724(a) authorizes the IRS  
to waive any penalties under sections 6721 and 6722 for  
failure to comply with the reporting requirements of  
section 6050T if such failures resulted from reasonable  
cause and not willful neglect. The HCTC Program will  
furnish a copy of Form 1099-H or an acceptable substitute  
statement to each recipient on your behalf, unless you  
elect to file Form 1099-H and furnish the copy or  
Section 6050T requires providers of qualified health  
insurance coverage (defined in section 35(e)) that receive  
advance payments of the HCTC from the Department of  
the Treasury on behalf of eligible recipients (pursuant to  
section 7527) to file Forms 1099-H to report those  
advance payments and to furnish a statement reporting  
that information to the recipient.  
substitute statement yourself. The IRS will not assert the  
penalties imposed by sections 6721 and 6722 for  
information returns and statements required to be filed  
However, Notice 2004-47, 2004-29 I.R.B. 48, available  
the IRS HCTC Program (formerly the IRS HCTC  
Nov 19, 2020  
Cat. No. 35080G  
and furnished under section 6050T against you if you  
allow the HCTC Program to file and furnish Forms  
1099-H. If you elect not to allow the HCTC Program to file  
and furnish Forms 1099-H, the general rules for seeking a  
penalty waiver under section 6724(a) apply. See  
Regulations section 301.6724-1. For more information on  
penalties, see part O in the current General Instructions  
exceed 72.5% of the total health insurance premium for  
the individual.  
Box 2—No. of Mos. HCTC Payments Received  
Enter the number of months payments were received on  
behalf of the recipient. This number cannot be more than  
Boxes 3 Through 14—Amount of Advance  
Payment(s) Included in Box 1  
Enter the amount of the advance payment received for  
each month in the applicable box. You may receive these  
payments prior to the month for which they are paid. Be  
sure to enter the amounts in the correct box.  
Box 1—Amount of HCTC Advance Payments  
Enter the total amount of advance payments of health  
insurance premiums received on behalf of the recipient for  
the period January 1 through December 31 of the current  
year. The amount received for the current year cannot  
Instructions for Form 1099-H (Rev. 12-2020)