Nursing home costs

[LindaK]

If the taxpayer received a 1099-LTC showing $29160 and it is not taxable based on form 8853, does that amount need to be deducted from the actual nursing home costs when reporting on Schedule A?

[JG EA]

If the taxpayer received a 1099-LTC showing $29160 and it is not taxable based on form 8853, does that amount need to be deducted from the actual nursing home costs when reporting on Schedule A?

So, it was covered by LTC insurance - Here's what TTB 4-8 says

Reimbursed Medical Expenses
Medical expenses that are reimbursed by insurance, Medicare,
MSAs, HSAs, or other sources are not deductible. Reduce total
medical expenses paid by total reimbursements received during
the year.
Reimbursements for medical expenses are generally not included
in income, and the expense that is reimbursed is not deducted
from income. However, any medical expenses that exceed the
reimbursements are deductible, and any reimbursements that
exceed medical expenses are taxable to the extent the reimbursement
was provided to the taxpayer on a pre-tax basis.