The refund of your long-term care insurance premiums would only be taxable if you had included the premiums in the itemized deduction for medical expenses on your tax return for any year that you paid premiums.
CNA is not required to report the payment on a 1099 form.
If you have always used the standard deduction on your federal income tax return and never claimed an itemized deduction, the refund would not be taxable.
Calculating the taxable amount if you must report a recovery may be found in IRS Publication 525, page 24 under Recoveries. See also here.
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