26 U.S.C. § 6050Q: Certain long-term care benefits

the aggregate amount of such benefits paid by such person to any individual during any calendar year, 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, the name, address, and TIN of such individual, and the name, address, and TIN of the chronically ill or terminally ill individual on account of whose condition such benefits are paid. the name, address, and phone number of the information contact of the person making the payments, and the aggregate amount of long-term care benefits paid to the individual which are required to be shown on such return. any payment under a product which is advertised, marketed, or offered as long-term care insurance, and any payment which is excludable from gross income by reason of section 101(g).