Long Term Care Expenses (not premiums)

My husband is in a Memory Care unit and his care is about $7,000 a month.  We do have a LTC policy that reimburses us for those expenses.  Is the cost of his care deductible or only any amount that is not reimbursed.  If it is not reimbursable, should/will the LTC facility be providing any kind of reporting to the IRS and any type of form to me?