### Question
Can you define what eligible long-term care premiums means?


### Answer
**Eligible long-term care premiums** is defined as the following in *26 U.S.C. § 213*:

> the amount paid during a taxable year for any qualified long-term care insurance contract (as defined in section 7702B(b)) covering an individual, to the extent such amount does not exceed the limitation determined under the following table:




 | **In the case of an individual with an  attained age before the close of the  taxable year of:** | **The limitation is:** |
| 40 or less  | $  200   |
| More than 40 but not more than 50  | 375   |
| More than 50 but not more than 60  | 750   |
| More than 60 but not more than 70  | 2,000   |
|  More than 70  | 2,500

#### Citation:
  - *26 U.S.C. § 213*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

