Instructions for Form 8853,

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Filing Requirements for Section C. Summary: This flowchart is used to determine what line items, if any, in Section C of Form 8853 you are required to complete.Start. This is the starting of the flowchart.Decision (1). Did you (or your spouse, if filing jointly) receive payments in 2006 made on a per diem or other periodic basis under a Long-Term Care insurance contract?

IF Yes Continue To Decision (2)

IF No Continue To Decision (3)

Decision (2). Were any of those payments made under a qualified Long-Term Care insurance contract?

IF Yes Continue To Process (a)

IF No Continue To Decision (4)

Process (a). Complete all of Section C.

Continue To End

Decision (3). Did you (or your spouse, if filing jointly) receive any accelerated death benefits in 2006 from a life insurance policy that were made on a per diem or other periodic basis?

IF Yes Continue To Decision (5)

IF No Continue To Process (b)

Process (b). Do not complete Section C.

Continue To End

Decision (4). Did you (or your spouse, if filing jointly) receive any accelerated death benefits in 2006 from a life insurance policy that were made on a per diem or other periodic basis?

IF Yes Continue To Decision (5)

IF No Continue To Process (c)

Process (c). Complete only lines 16a, 16b, and 19 of Section C.

Continue To End

Decision (5). Were any of the payments paid on behalf of a chronically ill (not terminally ill) individual?

IF Yes Continue To Process (a)

IF No Continue To Process (d)

Process (d). Complete only lines 16a, 16b, 17, 18, 19 (if applicable), and 28 of Section C.

Continue To End

End. This is the ending of the flowchart.