The formulas
- 2026 limits per person: $500 (40 or under), $930 (41 to 50), $1,860 (51 to 60), $4,960 (61 to 70), $6,200 (over 70)
- Eligible premium = lesser of premium or limit
How it works
Rev. Proc. 2025-32 section 4.27 sets the 2026 limits on eligible long-term care premiums that count as medical care under Section 213(d)(10), by age attained before the close of the year.
The eligible premium joins other medical expenses on Schedule A, deductible above 7.5% of AGI. Self-employed people can use the same eligible amount in the self-employed health insurance deduction instead. Each spouse has a separate limit.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
Is the limit per person or per return?
Per insured person.
Which age counts?
Age attained before the close of the tax year.
Is the limit indexed?
Yes. Rev. Proc. 2025-32 resets the five amounts each year.
Sources
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