Are Long Term Care Per Diem Reimbursements subtracted from Nursing Care expenses when reporting deductible medical expenses?

Forum|Forum|4 years ago
February 16, 2022
1 reply
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My father passed away in 2021 and I am filing his taxes. He was under qualified nursing home care for 9 months. The self pay out of pocket costs, after all Medicare covered stay(s), was $21,000 for 2021. His long term care (LTC) insurance reimbursement was as Per Diem and totaled $14,500 as reported by a form 1099-LTC. I have put the LTC reimbursement in the miscellaneous income section and the determination is that it is not taxable as income.

When entering medical expense deductions, do I report the full $21,000 from the out of pocket nursing care or only the $6,500 that was not reimbursed by the LTC?

Best answer by AmyC

Only the unreimbursed expenses of $6,500 can be deducted. See page 11 of Publication 502, Medical and Dental Expenses. Yes, the reimbursement is not taxable income.

AmyCAnswer

Level 15

Only the unreimbursed expenses of $6,500 can be deducted. See page 11 of Publication 502, Medical and Dental Expenses. Yes, the reimbursement is not taxable income.

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