1099LTC on form 1041

[Tomassa]

Estate receive 1099 LTC in 2024. Tax payer died 1/13/23.

How to report on from 1041?

Is there a way to deduct as reimbursement of care costs?

[sjrcpa]

Were the LTC costs deducted on the 2023 return?

[Tomassa]

Yes Long Term care expenses in 2023. 

Filed form 1040.

Tax Payer died 1/23/23 

2024 1099 LTC issued to Estate of , With estate EIN

[sjrcpa]

To the extent these reimbursed costs were deducted on the 2023 return the reimbursement is taxable now.

EDIT: To the extent the reimbursed costs resulted in a tax benefit for 2023, the reimbursements are taxable now.

[Tomassa]

I only meant other LTC benefits were received in 2023 and used for qualifying expenses.

They never were an Itemized deduction.

This is an additional payment for per diem expenses.