Were the LTC costs deducted on the 2023 return?

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

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.

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.