I am filing my father-in-law's taxes. He received a 1099-LTC. For Box 3, Reimbursed amount is checked. For Box 4, Qualified contract is checked. Per diem is NOT checked in Box 3. For line 21 of Form 8853, there are two methods/options for the LTC period. Can I use Method 1 (Contract Period) even though the insurance company varied payment amounts during the contract payment period? If I use Method 2 (Equal Payment Rate), I end up with 10 Form 8853s. The problem is that with that many 8853s, I cannot file electronically. My father-in-law moved assisted living facilities during 2024 and that is part of the reason the payments varied.
