Long Term Care Deductions

[KLCollins]

My mother has been diagnosed with Alzheimers and lives at a care center.  She pays for her care herself but is also partially compensated by a Long Term Care Insurance Policy.  Is she able to deduct both the care she receives as well as her cost for living there from her taxes? If so where are those deductions made?

[Bsch4477]

The uncompensated cost is a medical deduction on Sch A. She must itemize and can only deduct the amount greater than 7.5 percent of her AGI.