Are Long Term Care Per Diem Reimbursements subtracted from Nursing Care expenses when reporting deductible medical expenses?

[OK_N]

My father passed away in 2021 and I am filing his taxes.  He was under qualified nursing home care for 9 months.  The self pay out of pocket costs, after all Medicare covered stay(s), was $21,000 for 2021.  His long term care (LTC) insurance reimbursement was as Per Diem and totaled $14,500 as reported by a form 1099-LTC.  I have put the LTC reimbursement in the miscellaneous income section and the determination is that it is not taxable as income.  

When entering medical expense deductions, do I report the full $21,000 from the out of pocket nursing care or only the $6,500 that was not reimbursed by the LTC?

[AmyC · Accepted solution]

Only the unreimbursed expenses of $6,500 can be deducted. See page 11 of Publication 502, Medical and Dental Expenses. Yes, the reimbursement is not taxable income.