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:

Age	Deduction Limitation
40 or under	$480
41 - 50	$900
51 - 60	$1,800
61 - 70	$4,810
71 or older	$6,020