My client received a 1099-LTC.  Box 3 Reimbursed amount is checked, NOT Per Diem. The amount on the 1090-LTC is $29,022.00.  Her incurred expenses for the year total $103,425.  How do I enter the 1099-LTC?  Do I enter it on form 8853?  In itemized deductions, under medical expenses, line 6, do I enter total out of pocket costs for her long term care?  Do I enter out of pocket expenses above and beyond the $29,022.00 she received from her Long Term Care insurance company.  I am more than confused on this one.  I have reached out to many people and nobody has a cut and dry answer.