| Alabama | Deduction | Subject to specified limitations, premiums for qualified long term care insurance are deductible. |
| Alaska | None | None |
| Arizona | Credit | Long term care insurance premium is deductible from AZ gross income if not claiming itemized deductions. |
| Arkansas | Deduction | Long term care insurance premiums are included as unreimbursed medical expenses, subject to the federal deduction limits. |
| California | Deduction | Permits the same tax deduction as is allowed for federal income tax purposes for premiums paid for the purchase of qualified LTCI. |
| Colorado | Credit | Tax credit for 25% of total premiums paid during tax year, or $150 for each policy, whichever is less. Credit available to taxpayers with federal taxable income <$50,000 (<$100,000 for joint returns). Policy must meet Colorado's definition of long term care. |
| Connecticut | None | None |
| Delaware | None | None |
| District of Columbia | Deduction | Deduction for up to $500 long term care insurance premium per year per individual is allowed for LTCI policies which meet the District of Columbia's definition of long term care. |
| Florida | None | None |
| Georgia | None | None |
| Hawaii | Deduction | Long term care insurance premiums are included as unreimbursed medical expenses, subject to the federal deduction limits. |
| Idaho | Deduction | Full amount of the premium paid by a taxpayer for a qualified long term care insurance policy meeting Idaho's definition of long term care insurance is deductible for the taxpayer and dependents, or taxpayer's employee - to the extent that the premium is not otherwise deductible or accounted for by Idaho income tax purposes. |
| Illinois | None | None |
| Indiana | Deduction
This deduction
applies only to IN
Partnership Policies. | The full amount of the premium paid for a qualified LTCI Partnership policy which meets the definition of the Indiana Code is deductible. |
| Iowa | Deduction | As of 2023 long term care insurance premiums are 100% deductible for taxpayers age 65+ with net income less than $100,000. |
| Kansas | None | None |
| Kentucky | Exclusion | Amounts paid for long term care insurance are excluded from KY AGI. |
| Louisiana | None | None |
| Maine | Credit/Deduction | Deduction of full premium less any amount deducted for federal income tax purposes and by any long term care insurance premiums claimed as an itemized deduction pursuant to Maine statute.
Employers providing long term care benefits to employees may qualify for a tax credit equal to the lowest of the following. 1.) $5,000, 2.) 20% of the taxpayer's costs to provide the benefit, or 3.) $100 for each employee covered by an employer-paid policy. |
| Maryland | Credit | One-time taxpayer credit for self, spouse, parents or children, up to $500 cap based on eligible federally-qualified long-term care insurance premiums. Employers may claim a tax credit of 5% of costs to provide long term care insurance, up to the lesser of $5,000 or $100 multiplied by the number of participating employees. |
| Massachusetts | None | None |
| Michigan | None | None |
| Minnesota | Credit | Individual state tax credit equal to the lesser of $100 or 25% of the amount paid for each owner of an eligible policy. Eligible policies must have benefits of at least $100,000. The maximum total credit is $200 annually on a joint return, $100 for other filers. Any unused tax credit may not be carried forward to future tax years. |
| Mississippi | Credit | Individual tax credit equal to 25% of the premium for a qualified LTCI policy, with a maximum credit of $500. A credit is not permitted to any premiums that were deducted in arriving at taxable income. Unused tax credit may not be carried forward. |
| Missouri | Deduction | Individual tax deduction for premiums paid for an LTCI policy that are non-reimbursed and not included in itemized deductions. Policy does NOT have to be tax qualified, an no cap on deductible premiums. |
| Montana | None | None |
| Nebraska | None | None |
| Nevada | None | None |
| New Hampshire | None | None |
| New Jersey | Deduction | Long term care insurance premiums allowed under the deduction for medical expenses, to the extent they exceed 2% of adjusted gross income. |
| New Mexico | Credit/Exemption | CREDIT: Allows taxpayers 65 and older and not a dependent of another taxpayer to claim a credit of $2,800 for medical care expenses, which includes LTCI premiums, paid for the taxpayer, spouse or dependents if expenses equal $28,000 or more within a taxable year and if expenses are not reimbursed or compensated.
EXEMPTION: Long term care insurance premiums are included in the unreimbursed medical care expenses exemption of $3,000.00 for for taxpayer age 65+, if such expenses equal l $28,000 or more. |
| New York | Credit | Tax credit for 20% of long term care insurance premium paid for a policy approved by the superintendent of insurance, with a cap of the total amount of the credit ($1,500), and a cap on the AGI one can earn and still qualify for the credit (below $250,000). Individuals paying the premiums for others are eligible for the tax credit (as well as their own, if applicable) regardless of other's tax dependency status; i.e. adult child could pay premium for parents to get a tax credit even if parents are not dependents. Tax credit is not refundable, however, unused credits may be carried forward. |
| North Carolina | None | None. |
| North Dakota | Credit | Maximum tax credit for a qualified North Dakota LTCI Partnership policy is $250 for each insured taxpayer and spouse. |
| Ohio | Deduction | Allows a deduction for the amount paid for qualified LTCI for the taxpayer, his/her spouse, and dependents (but only to the extent not otherwise allowable as a deduction or exclusion in computing federal or Ohio adjusted gross income). |
| Oklahoma | Deduction | Long term care insurance premiums deductible on state returns to extent deductible under federal law. |
| Oregon | Credit | For policies issued after 1/1/00, tax credit to lessor of 15% of premium or $500. For individuals, dependents or parent, or for employees. |
| Pennsylvania | None | None |
| Rhode Island | None | None |
| South Carolina | None | None |
| South Dakota | None | None |
| Tennessee | None | None |
| Texas | None | None |
| Utah | None | None |
| Vermont | None | None |
| Virginia | Deduction | Taxpayers can take a deduction for long term care insurance premiums for federal Adjusted Gross income to compute VA taxable income, but only if the taxpayer didn't deduct long term care insurance premiums for federal income tax purposes. |
| Washington | None | None |
| West Virginia | Deduction | Taxpayers can deduct from Federal AGI, for state tax purposes, the cost of a long term care insurance policy as defined in the West Virginia Code, for the taxpayer, his/her spouse, parent or other dependent, to the extent that the deduction is not allowed on federal income tax return. |
| Wisconsin | Deduction | Taxpayers take a deduction from Federal AGI for a portion of long term care insurance premium in calculating WI taxable income, including long term care insurance premium spent for a spouse's policy, to the extent a deduction isn't taken federally. The amount of long term care insurance premium deductible in calculating federal taxable income is not included in calculating the WI itemized deductions credit. |
| Wyoming | None | None |