LTC benefits and Sch A deduction

[appelman]

A long-term care benefit is paid on a per diem basis that is well below the daily limit. Is it still necessary to deduct it from the medical expenses claimed on Schedule A?

[Burke]

Any reimbursement of medical expenses or those paid by an insurance company are not counted as paid by the taxpayer.

[appelman]

Does it matter...

...that benefits are totally non-accountable to the insurer? The benefits are paid per diem solely by virtue of the patient satisfying the requirements. At the beneficiary's discretion, they could be used for expenses that would not be Schedule A deductible, such as over-the-counter supplies and medications. Nor does it appear that their use is accountable to the IRS.

Any reimbursement of medical expenses or those paid by an insurance company are not counted as paid by the taxpayer.

[appelman]

Perhaps something solid.

The instructions for line 24 of Form 8853 appear to distinguish "reimbursements" from "gross LTC payments received on a per diem or other periodic basis" (lines 17 and 18). Only the former are subtracted from the costs incurred (line 22).