LTC Surrender Income

Question on how and what forms to treat Income from surrender of LTC policy for Other Income reported on Form 1099-MISC:
My questions are:
1. It is pretty clear that I report Surrender Income less total premiums ass Taxable Income under Miscellaneous Income.
2. Do I also use Itemized Deduction Recoveries: Medical deduction of LTC premiums on previous year(s) under the Tax Benefit Rule?