My father paid LTCI premiums all during 2024. However, in 2025 due to an illness which started in 2024, he received premium reimbursements. He did receive LTC benefits in 2025 so will probably get some sort of 1099 about receiving benefits. Should I report the entire amount of LTCI premiums paid in 2024 or reduce the amount of premiums paid in 2024 by the amount received in 2025?
