If this is reimbursement for expenses, the 'costs of LTC services' would be the same amount as the Reimbursement amount, so nothing is taxable.
If your person was in LTC all year, you can use 365 as 'LTC number of days'.
If your reimbursement is less than your actual expenses, be sure to report the unreimbursed amount as a Medical Expense for a Schedule A deduction.
@Rooster5
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