Eligible Long-Term Care Premium Limits

For 2025, the maximum amount of qualified long-term care premiums includible as medical expenses has increased. Qualified long-term care premiums up to the amounts shown below can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, or in calculating the self-employed health insurance deduction.

• Age 40 or less: $480
• More than 40 but not more than 50: $900
• More than 50 but not more than 60: $1,800
• More than 60 but not more than 70: $4,810
• More than 70: $6,020

The limit on premiums is for each person. For calendar year 2025, gross income includes the amount received under a long-term care policy in excess of the per-diem amount of $420 (an increase of $10) or the actual cost of long-term care services, if more.