Per Publication 17:
------------------------------------------------------------------------------------------
Insurance Reimbursement
You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from
insurance or other sources during the year. This includes payments from Medicare.
Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from
that policy to reduce your total medical expenses, including those it doesn't reimburse.
------------------------------------------------------------------------------------------
Don't enter the 1099-MISC as a form of "income".
Tom Young
