What do I do if a company does not send me a 1099 like they are supposed to

[arg88]

I paid on a CNA Long Term care policy since 1991 ($32,000 paid in total) In 2024, I surrendered the policy and received a check for $94,000. I assume that the difference ($62,000) is taxable although I am unsure as CNA will not answer my question and has not sent me any 1099. My questions are

Is the $62,000 taxable?

If so, how do I report it as CNA has not sent me a 1099 and it does not appear as they intend to?

And lastly, isn't CNA required to send me a 1099 by a certain date. 

[JamesG1 · Accepted solution]

The refund of your long-term care insurance premiums would only be taxable if you had included the premiums in the itemized deduction for medical expenses on your tax return for any year that you paid premiums.

CNA is not required to report the payment on a 1099 form.

If you have always used the standard deduction on your federal income tax return and never claimed an itemized deduction, the refund would not be taxable.

Calculating the taxable amount if you must report a recovery may be found in IRS Publication 525, page 24 under Recoveries.  See also here.

[arg88]

Thanks