Retirement tax questions

Thank you for responding.. Here's why I said I didn't think the 8853 should have entries..... Instructions to the 8853 for 2023, top of page 9, on the flow chart.... When you answer "no" to the two questions, it says "Don't complete Section C."  The two questions are about whether you received payments made on a per diem or other periodic basis or received accelerated death benefits. This situation has neither of those... it's simply a reimbursement of specific expenses for a chronically ill person. I'm confident it's not taxable; the dilemma is how to reflect it on the return.