Can I deduct long term care costs on my tax return?

You can deduct on your tax return the costs of long term care for yourself, your spouse, or your dependent if the services are required because of a chronic illness.

Generally, unreimbursed expenses that exceed 7½% of Adjusted Gross Income are tax deductible on your tax return. Your total long term care costs for the tax year that you deduct on your tax return must be reduced by any reimbursement.

The chronically ill person must have been certified within the last 12 months by a licensed health care practitioner that they are unable to perform, for a period of at least 90 days, two or more of the following activities without substantial assistance:

	eating;
	toileting;
	dressing;
	bathing;
	continence; or
	transferring.

Services provided by a relative are only tax deductible on your tax return if that relative is a licensed professional.

The tax deduction on your tax return for a qualified long-term care insurance policy's premium is limited.

Tax Deductible Long Term Care Insurance Premiums

Age	Maximum tax deductible premium
Under 41	$280
41-50	$530
51-60	$1060
61-70	$2,830
Over 70	$3,530

Benefits paid by qualified long term care policies:
To the extent that they reimburse long term care expenses, benefits paid by an indemnity type contract are tax free. Benefits paid by a per diem contract are tax free up to $250 per day.

Related tax information about long term care

Tax Directory Topics:
Tax Deductible Medical and Dental Expenses
Tax Deductible Medical Savings Accounts
Tax Deductible Nursing Home Expenses
Itemized Tax Deductions Directory

IRS publications about this long term care:
For more information see IRS Publication 502,

Medical and Dental Expenses. Also see IRS Publication 17,

Your Federal Income Tax. Please read this IMPORTANT Editor's Note regarding navigating IRS publications with Adobe Acrobat Reader.
IRS publications can also be ordered by calling 1-800-829-3676.

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