American Association for Long-Term Care Insurance, Consumer’s Information Center. Provides quite detailed summary information on Federal and State income tax deductibility rules applicable to premiums paid for long-term care insurance. As noted, “Recognizing that government can’t pay the bill for long-term care, federal and a growing number of state tax codes now offer tax incentives to encourage Americans to take personal responsibility for their future long-term care needs.” This website posts the disclaimer that “This information is provided for informational purposes only and should not be construed as tax advice. Please consult a tax advisor regarding your particular circumstances.” Nevertheless, this is a good place to start for introductory information.
