Health, Long Term Care and Medicare Insurance Premiums
Long Term Care Insurance Premiums
Long Term Care Insurance Premiums are potentially deductible as a medical expense as part of your itemized deductions subject to certain limits. To prevent people from front loading a large premium as a deduction, the IRS has set annual limits for the amount of premiums that are potentially deductible based on your age.
Examples of the 2007 annual deductible amount are:
Age 40 or less - $290
Age 71 or older - $3,680