Are Long-Term Care Insurance Premiums Tax Deductible? (2025 Limits)

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Meta Description: Long-term care insurance premiums are tax deductible with age-based limits up to $5,960 in 2025. Learn the deduction rules and how to claim.

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H1

Are Long-Term Care Insurance Premiums Tax Deductible?

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ANSWER SECTION

Yes, long-term care insurance premiums are tax deductible as medical expenses, subject to age-based limits and the 7.5% AGI threshold. For 2025, the maximum deductible amounts range from $480 (age 40 and under) to $5,960 (age 71 and over). If you're self-employed, you can deduct premiums as an adjustment to income without itemizing. For employees, premiums are combined with other medical expenses and only deductible if they exceed 7.5% of your adjusted gross income and you itemize deductions on Schedule A.

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H2: 2025 Age-Based Deduction Limits

Maximum Deductible Premiums by Age:

Age at Year End	2025 Limit
40 and under	$480
41-50	$890
51-60	$1,790
61-70	$4,800
71 and over	$5,960

How It Works:

• Premiums up to the limit are treated as qualified medical expenses
• If premiums exceed the limit, only the limit amount is deductible
• Age is determined as of December 31 of the tax year
• Each spouse uses their own age limit (if both have policies)

Historical Limits:

Age	2024	2025
40 and under	$470	$480
41-50	$880	$890
51-60	$1,760	$1,790
61-70	$4,710	$4,800
71 and over	$5,880	$5,960

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H2: How to Claim the Deduction

For Employees (Schedule A):

Step 1: Calculate Eligible Premiums

• Actual premiums paid OR age-based limit, whichever is LESS
• Example: Age 55, paid $2,500 premiums
• Eligible: $1,790 (age-based limit)

Step 2: Add Other Medical Expenses

• Doctor bills, prescriptions, etc.
• Include eligible LTC premiums

Step 3: Apply 7.5% AGI Floor

• Total medical expenses - (7.5% × AGI) = Deductible amount

Example Calculation:

• AGI: $80,000
• 7.5% of AGI: $6,000
• Medical expenses (including $1,790 LTC): $7,500
• Deductible amount: $7,500 - $6,000 = $1,500

Step 4: Itemize

• Schedule A, Line 1
• Must exceed standard deduction to benefit

For Self-Employed (Schedule 1):

Self-Employed Health Insurance Deduction:

• Line 17 of Schedule 1 (Form 1040)
• Adjustment to income (above-the-line)
• No 7.5% AGI floor
• No itemizing required
• Limited to net self-employment income

Example:

• Self-employed, age 62
• LTC premiums: $5,000
• Age limit: $4,800
• Deduction: $4,800 (no AGI limit)

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H2: Qualified Long-Term Care Insurance

Policy Requirements:

To be deductible, the policy must be qualified under federal standards:

1. Guaranteed Renewable:

• Insurer cannot cancel based on age or health
• Premiums may increase (by class)

2. Limited to Qualified Services:

• Diagnostic, preventive, therapeutic, rehabilitative services
• Personal care services
• Must be prescribed by licensed health care practitioner

3. Coverage Triggers:

• Unable to perform 2+ activities of daily living (ADLs)
• Cognitive impairment requiring supervision
• Certified as needing care for at least 90 days

Activities of Daily Living (ADLs):

• Eating
• Toileting
• Transferring
• Bathing
• Dressing
• Continence

Non-Qualified Policies:

• May still provide valuable coverage
• Premiums NOT tax deductible
• Benefits may be tax-free if certain conditions met

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H2: Tax Treatment of Benefits

Receiving LTC Benefits:

Tax-Free Benefit Amounts (2025):

Per Day	Per Year
$450	$164,250

Rules:

• Benefits up to the limit are tax-free
• Benefits exceeding the limit may be taxable
• Reimbursement for actual expenses is tax-free
• Per diem (without expense proof) subject to limit

Example:

• Policy pays: $500/day
• Limit: $450/day
• Taxable portion: $50/day

Hybrid Policies:

Many insurers now offer hybrid LTC/life insurance:

• Life insurance with LTC rider
• LTC benefits reduce death benefit
• Premium treatment more complex
• Consult tax advisor for specifics

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H2: Comparison with Other Insurance Deductions

Insurance Premium Deductibility Summary:

Insurance Type	Deductible?	How
Long-term care (qualified)	Yes	Medical expense, age limits apply
Health insurance (self-employed)	Yes	Above-the-line deduction
Health insurance (employee)	Yes	Medical expense, 7.5% floor
Medicare premiums	Yes	Medical expense, 7.5% floor
Disability insurance	No	Not deductible
Life insurance	No	Not deductible
Homeowners insurance	No	Not deductible (personal)

HSA and LTC:

• Cannot use HSA for LTC premiums (except limited exceptions)
• LTC benefits don't affect HSA eligibility
• Different rules apply

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H2: Related Tax Questions

For information on homeowners insurance deductibility, see our guide on is homeowners insurance tax deductible covering casualty loss rules.

Learn about disability insurance in our guide on is disability insurance tax deductible with personal vs business rules.

For Medicare premium deductibility, see our guide on are Medicare premiums tax deductible with premium thresholds.

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