deceased person's 1099-ltr arrives after estate is closed

[emsam1806]

Dear Community:

My mother died in Dec 2024. I filed her final 1040 in March 2025. I filed her estate's first and final 1041 in November 2025.

I received a 1099-LTC for 2025 made out to my deceased mother with her social security number; the "reimbursement" box is checked on the 1099-LTC.

Her assisted living expenses were submitted for reimbursement and the expenses far exceeded the reimbursement. Her assisted living expenses were submitted taken as a deduction on her last 1040 for 2024.

Do I need to submit the 1099-LTC as part of the estate and file an amended 1041? Or will the  1099-LTC not be taxable because her assisted living expenses far exceeded the reimbursement?

I have seen postings that the 1099-LTC is for informational purposes because the amount would not have been taxable. And I have seen I need to amend the 1041, but in that scenario there wouldn't be any assisted living expenses to offset the reimbursements. Thank you.

[MaxA1]

Since the assisted living expenses were higher than the reimbursement amount,  the income wouldn't be subject to income tax.  The amount of  medical expense deduction you claimed for 2024 would need to be reduced by the amount of the reimbursement.  If this adjustment doesn't change the tax result for 2024, you don't need to do anything.  If it does change the outcome, you may want to consider filing an amended tax return for the Form 1040, where the living expenses were claimed.

Another thing to consider, Since this is; in part, an informational form, and you've already filed final returns, it may be best to leave things as is to avoid any confusion with the IRS.  If you conclude that the amount isn't taxable, and if there's little to no tax change on the final return in regards to the reimbursement, you can easily clarify this situation IF the IRS ever inquires about the 1099-LTC in the future.

[emsam1806]

Thank you so much. 

[emsam1806]

Thank you so much, this is all very confusing.