Handling of Long Term Care proceeds

[thomtax]

Client's wife is in a facility because she cannot live elsewhere. They had long term care insurance, which paid, to client, $30,000 last year, which was reported on 1099LTC. They pay check to client who takes it to the facility and endorses it over to them.

I have downloaded 4 different instructions from the IRS, but they all tell me how to prepare the 1099LTC, but not how to handle, if at all, on the tax return. In TTB, they do not go into detail as to how to handle.
My question is:
1 - Do I just ignore it?
2 - Do I list the amount paid to the nursing home and then subtract the payment?
3 - None of the above and do some other process?

As usual, I than you in advance for your knowledgeable advice.

:T

[kathyc2]

How you handle it depends on what boxes are checked on 1099LTC. See flowchart on how to handle: https://www.irs.gov/instructions/i8853/ch02.html#d0e982

[thomtax]

Thank you Kathy. I was trying to find something like this, but as usual, my terms for search never match what they want.

Your help is greatly appreciated.

LT