My mother passed away. She Had a Long Term Care Insurance Policy with a "return of premium benefit". I’m her
son, the designated beneficiary on her LTC Policy, and the executor of her estate. No claims were ever filed under this policy. I as the beneficiary received a Return of Premium totaling-$65,683.47. Since my mother had deducted a portion of these premiums as medical expenses on Schedule A of her Form 1040s, $12,634.00 of the Return of Premiums is taxable. My mother was the person who deducted these premiums as a medical expense deduction, not me. How and where is this income reported, the estate's Form 1041, or my Form 1040?
