I assume first you have found the LTC input form. At the end of the Wages and Income section is Less Common Income, and at the very end of that list is Miscellaneous Income. Click on that and you will find an entry asking if you have received a 1099-LTC. Then follow the questions to enter the Per Diem info. I had none so I cannot speak to that. I only had a 'reimbursed' amount on my 1099-ltc and was never asked for it. Maybe I did something screwy but after several tries, with the concurrence of the Tax Support staff member who was on the phone with me, I finally gave up. I pulled up the form 8853 and entered the data manually on line 24. Hope this helps!