Long-Term Care Insurance

Menu Path: Deductions/Credits > Itemized Deductions > Medical Expenses

Enter any long-term care insurance premiums paid on the Deductible Medical Expenses screen.

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 40 or under has a deduction limitation of $470
Age 41 - 50 has a deduction limitation of $880
Age 51 - 60 has a deduction limitation of $1,760
Age 61 - 70 has a deduction limitation of $4,710
Age 71 or older has a deduction limitation of $5,880

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