1099-LTCs that show Reimbursements I don't even include on the tax return, just make sure you dont double dip by including them as medical expenses on Sch A.

Many years ago I read the instructions on the backside of the 1099LTC and that's what it told me to do.

If its marked as per diem, then you need to include it, since you wont necessarily have the expenses to offset the amount.