Form 1099-H - Health Coverage Tax Credit (Hctc) Advance Payments

Form 1099-H - Health Coverage Tax Credit (Hctc) Advance Payments - 2012 Page 8

Instructions for Issuer/Provider

software that generates a file according to the

specifications in Pub. 1220, Specifications for Filing

General and specific form instructions are provided as

Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and

separate products. These products are the 2012

W-2G Electronically. IRS does not provide a fill-in form

General Instructions for Certain Information Returns and

option.

the 2012 Instructions for Form 1099-H. A chart in the

general instructions gives a quick guide to which form

Need help? If you have questions about reporting on

must be filed to report a particular payment. To order

Form 1099-H, call the information reporting customer

these instructions and additional forms, visit IRS.gov or

service site toll free at 1-866-455-7438 or 304-263-8700

call 1-800-TAX-FORM (1-800-829-3676).

(not toll free). For TTY/TDD equipment, call

Caution: Because paper forms are scanned during

304-579-4827 (not toll free). The hours of operation are

processing, you cannot file with the IRS Forms 1096,

Monday through Friday from 8:30 a.m. to 4:30 p.m.

1097, 1098, 1099, 3921, 3922, or 5498 that you print

Eastern time.

from IRS.gov.

Future developments. The IRS has created a page on

Due dates. Furnish Copy B of this form to the recipient

IRS.gov for information about Form 1099-H and its

by January 31, 2013. Copy 1 is furnished by the HCTC

instructions, at Information

Transaction Center.

about any future developments affecting Form 1099-H

(such as legislation enacted after we release it) will be

File Copy A of this form with the IRS by

posted on that page.

February 28, 2013. If you file electronically, the due date

is April 1, 2013. To file electronically, you must have

Form 1099-H - Health Coverage Tax Credit (Hctc) Advance Payments - 2012 Page 8