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Have not reached that point yet so can't comment on long term care and the IRS. I have had to do extensive travel for health care and the IRS recognizes well under half of medical travel costs as a medical expense. I have had years with actual costs over $30,000 and was better off taking the standard deduction. I suspect the IRS has a similar view of long term care. They want you to stay at the YMCA and ride a bicycle. Most of my travel has been to M D Anderson in Houston, and I cannot afford to stay at the hospital's hotel. If I stayed there my expenses would have been a lot more.
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