Form 1099-H 2013 Checklist
Purpose of Form 1099-H
Form 1099-H reports Health Coverage Tax Credit advance payments made on behalf of eligible trade adjustment assistance recipients, Reemployment TAA recipients, Alternative TAA recipients, or Pension Benefit Guaranty Corporation pension recipients during 2013. The 2013 instructions emphasize that recipients cannot claim advance payment amounts on Form 8885 to avoid double-crediting.
This distinction was clarified in the 2013 guidance to prevent taxpayers from receiving both advance payments and claiming the same amounts as a credit. The prohibition ensures that recipients do not obtain double benefits by accepting monthly advance payments and then claiming those identical amounts on their federal income tax returns.
Eligible Recipients
You must verify that the recipient qualified as a TAA-eligible individual, Reemployment TAA recipient, Alternative TAA recipient, or PBGC pension recipient during 2013. The recipient must have received monthly HCTC advance premium payments forwarded directly to their health insurance provider.
PBGC pension recipients must have been age 55 or older to qualify for the credit. They must have received a benefit paid by the Pension Benefit Guaranty Corporation under Title IV of the Employee Retirement Income Security Act of 1974.
Completing Form 1099-H
Box 1: Total Advance Payments
Record the aggregate amount of HCTC advance payments and any reimbursement credits paid on the recipient's behalf for the entire 2013 tax year in Box 1. The amount received in 2013 cannot exceed 72.5 percent of the total health insurance premium for the individual. This percentage represents the federal subsidy rate that was in effect for the 2013 tax year.
Box 2: Months Count
Populate Box 2 with the total number of months during which HCTC advance payments or reimbursement credits were made to or on behalf of the recipient in 2013. This number cannot exceed twelve months. The count includes all months for which advance payments were received, regardless of the payment amount.
Boxes 3 Through 14: Monthly Amounts
- Itemize the monthly HCTC advance payment or reimbursement credit amount for each calendar month from January through December 2013 in Boxes 3 through 14.
- Enter the amount received for each specific month in the corresponding box.
- Verify that the sum of all monthly amounts equals the total shown in Box 1.
- You may receive these payments before the month for which they are paid, so ensure amounts appear in the correct boxes.
Issuer and Provider Identification
Enter the full name, federal identification number, street address, city or town, state, country, and ZIP code of the HCTC Transaction Center or designated health plan administrator issuing the statement. Include the province if the address is located outside the United States, and provide the foreign postal code when applicable.
All identification information must match the official records maintained by the HCTC Transaction Center. You must verify that the name, address, and federal identification number correspond exactly to the documentation on file to ensure proper processing and acceptance of the form.
Recipient Identification
Enter the recipient's federal identification number, which may be a Social Security Number, Individual Taxpayer Identification Number, or Employer Identification Number. Provide the recipient's full name as it appears on their tax records.
Complete the mailing address with street number and name, city, state, and ZIP code for all recipients. Include the country designation if the recipient resides outside the United States to ensure proper delivery of the form.
Corrected Forms
Check the CORRECTED box only if this form amends a previously filed 2013 Form 1099-H for the same recipient and issuer. A corrected form replaces the original submission entirely. You must complete all boxes on the corrected form, not only the boxes that contain changes.
Filing Deadlines and Requirements
Recipient Copy Deadline
Provide the recipient copy, designated as Copy B, of Form 1099-H by January 31, 2014. The recipient needs this copy to understand that amounts shown cannot be claimed on their 2013 tax return. Copy 1, designated as the HCTC Program copy, is furnished directly to recipients by the HCTC Transaction Center unless you have elected independent filing authority.
IRS Filing Deadlines
Submit Copy A of Form 1099-H with Form 1096 to the IRS Service Center according to the appropriate deadline for your filing method. Paper filers must submit by February 28, 2014. Electronic filers must submit by March 31, 2014. These dates represent the mandatory due dates for filing with the Internal Revenue Service, not optional alternatives.
Publication 1179 Requirements
Print Copy A from the official IRS source or ensure it meets Publication 1179 formatting standards. The IRS will not accept downloaded or non-compliant copies that fail to meet the technical specifications. Copy A must be printed in red dropout ink on the official scannable form when filing by paper.
Form 1096 Transmittal
File Copy A with a completed Form 1096 summary transmittal listing aggregate totals, number of recipients, and contact information. The 2013 General Instructions for Certain Information Returns provide detailed requirements for completing Form 1096.
The transmittal serves as a cover sheet for all Forms 1099-H submitted together in a single filing. It also functions as a control document that provides the IRS with summary totals and verification information for the entire batch of forms included in your submission.
HCTC Transaction Center Coordination
Confirm whether you have elected to file information returns independently or whether the HCTC Transaction Center will file on your behalf by contacting the Transaction Center directly. The Transaction Center will file the required returns and furnish statements to recipients unless you elect to file and furnish information returns and statements independently. You must notify the HCTC Transaction Center of your intent to file independently.
Year-Specific Changes for 2013
The 2013 instructions clarify that recipients receiving advance payments cannot claim the same amount on Form 8885 Health Coverage Tax Credit. Dual-claiming results in overpayment and mandatory repayment to the Internal Revenue Service. Boxes 1 and 2 on Copy 1 explicitly show both advance payments and reimbursement credits for eligible months before HCTC enrollment in 2013, distinguishing retroactive credit treatment for that year.
Recipients must understand that claiming a payment already covered by advance credit constitutes fraud. The 2013 recipient instructions provide an example where a recipient paid $27.50 to the HCTC Program toward a $100 premium and received $72.50 as an advance payment. Neither the $100 nor the $27.50 can be claimed on the tax return.
Recipients should not file Form 1099-H with their federal income tax return according to the 2013 instructions. Form 1099-H serves as informational documentation only for reconciliation with Form 8885. Recipients use the information to verify advance payments and calculate any additional credit owed. The Health Coverage Tax Credit program expired on January 1, 2014, making 2013 the final year for this credit.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
