| Age | Deduction Limitation |
| 40 or under | $480 |
| 41 - 50 | $900 |
| 51 - 60 | $1,800 |
| 61 - 70 | $4,810 |
| 71 or older | $6,020 |
Limit on long-term care premiums you can deduct
The amount you can deduct for qualified long-term care contracts depends on the age, at the end of the tax year, of the person for whom the premiums were paid. For the 2025 tax year the deduction limitations per person were as follows:
