Form 8853 line 24 entry

[WilliamAndAnn]

I am using form 8853 for LTC expenses. The instructions for line 24 say: "Enter the reimbursements you received or expect to receive through insurance or otherwise for qualified LTC services provided for the insured for LTC periods in 2025". Some of my expenses for December 2025 were reimbursed in January 2026 and thus are not included in the total on the 1099-LTC for 2025. On line 24 of form 8853, should I add the amount reimbursed in January 2026 to the amount listed on the 1099-LTC since the January check is for 2025 expenses? The 1099-LTC for 2026 will include the reimbursement from January 2026 for a Dec 2025 expense, so it will mess up next year too. What is the right way to enter amounts?

[DavidD66]

You should include the amount received in 2026 even though it is not included on the 2025 Form 1099-LTC.  You will make a similar adjustment on the 2026 tax return and subtract that same amount.  And you need to add reimbursements received in January of 2027 on your 2026 return.  You have to match the reimbursement with the expenses to which they relate, even though the years don't align.