Yes, if there are not long term care expenses to offset the income.

Type '1099ltc' in the search window, and 'Jump to 1099 ltc'.

Here's more info:

https://ttlc.intuit.com/replies/5327068

I received a partial policy refund of long term care policy payments deducted in previous years.  How do I claim this refund as income?

It depends.  If you took a medical deduction of the long term care premium you paid on your previous tax returns, you would need to report it as a taxable income on your current tax return.  If you did not, it would not be taxable. 

For more information, please click here Long Term Care .

Is a refund from a surrendered long term care insurance policy considered income from the 1099-ltc form? Ifs so, how do you file? Can you deduct premiums paid for the policy?

The refund is included in the beneficiary's gross income and is taxable, to the extent it was either excluded from the owner's income or deducted by the owner. It must be included as income in the year it is received."

(If you did not do either of those things, none of it is taxable.)

If you took a deduction for your long term care premiums as a medical expense in previous years (Schedule A itemized deductions), you need to report it as a "reimbursed deduction from a prior year". If you did not take the deduction, it is not taxable income.

Here is how to enter it to line 21 in TurboTax:

Under Wages & Income tab: 

1. On Your Income screen, scroll way down below All Income to Less Common Income open the menu (if you don't see All Income, click on Add more income first and you will see it)
2. Click on Start next to Miscellaneous Income at the bottom, 
3. Choose Reimbursed deductions from a prior year
4. Check the box next to 1099-LTC and enter the amount of the full 1099LTC
5. then make a duplicate negative entry for the part that is not taxable (if any).

This question was previously answered by MichaelL1