I read the instructions on the back of one of those 1099LTCs a loong time ago and if its marked Reimbursed, I dont enter the form in the program, I enter the total medical expenses on the Sch A Medical Expenses worksheet, then put the the dollar amount from that 1099LTC on the line for reimbursements on that same worksheet.

If its marked Per Diem then you may have some taxable income and the 8853 may be needed.