1099-LTC form with no marking in box #3 (per diem or reinbursment) and box #4 also not marked( qualified). Insurance company sent money back to older couple due to waiver of premium because spouse is on claim. This amounts to a refund for over payment of the premium. I assume the ins. co. must sent a 1099 for any money sent to insured. How best to add this 1099 amount to tax return? Or would not adding to tax return with a note to IRS explanining that money is a refund for overpayment of premium work? Form 8853 dosen’t appear to address this – only reimbursments for ltc expenses.