A family member has dementia and is in a long-term care facility. He received $37,000 in LTC benefits as reported on a 1099-LTC, and it is marked as being "per diem." He had $79,000 in charges from the LTC facility. Does he get to report $79,000 as medical expenses? Or does that amount have to be reduced by the LTC benefits, giving him only $42,000?
