What are qualified long-term care insurance premiums?
Premiums paid pursuant to a qualifying insurance contract for qualified long-term care coverage paid by the taxpayer may be deducted. Qualified long-term care services include care for necessary diagnostic, preventive, therapeutic, and rehabilitative services and maintenance or personal care services which are required by a chronically ill individual in a qualified facility or services which are provided pursuant to a place of care prescribed by a licensed health care practitioner.
