Client was in a memory care facility for all of 2024.  His wife passed in January of 2024.  Son has POA.  Total cost of the memory care facility was over $144,000.  Client received benefits on form 1099-LTC amounting to $95,000. 

Have not dealt with this scenario frequently (thankfully).  I entered the expenses paid on Schedule A Worksheet, Line 6.  Where do I report the LTC benefits received?  Form 8853?  It should offset the medical expenses.  Not sure how to accomplish that.  

Appreciate any insight into this.