Can Long-Term Care Insurance Premiums Be Deducted from Taxes?

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Long-term care insurance can be an important part of planning for the twilight of your life.

Many people buy long-term care insurance early, so that they’ll have an easier time paying for the help they need when they need it. There are tax implications to buying long-term care insurance under certain conditions. Long-term care insurance premiums can have a positive impact on your taxes, says Smart Asset’s recent article entitled “Is Long-Term Care Insurance Tax Deductible?”

Long-term care insurance works like any other insurance product — you enter into a contract with an insurance company, pay premiums and then have access to funds to pay for long-term care later in life. The amount you pay in premiums and how long you pay depends on the individual contract you enter. Long-term care insurance can be used to pay for various services, including:

  • Nursing homes
  • Assisted living facilities
  • Adult daycare centers; and
  • Private care.

Long-term care insurance premiums are tax deductible. However, there are rules you’ll need to know. First, to be eligible for a tax deduction, the premiums you pay must exceed 7.5% of your adjusted gross income. For self-employed people, the rules are a bit different. The premium can be taken as a tax deduction as long as they’ve made a net profit.

Second, there is a limit to how much you can deduct based on age. These are the limits for this year:

  • 40 and under: $450
  • 41-50: $850
  • 51-60: $1,690
  • 61-70: $4,510
  • 71 and older: $5,640

In order to qualify for a tax deduction, the policy must meet certain regulations, so check with your insurance broker to see that your plan does.

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Reference: Smart Asset (Oct. 20, 2022) “Is Long-Term Care Insurance Tax Deductible?”