### Question
How does Income Taxes define eligible long-term care premiums?


### Answer
Under *26 U.S.C. § 213*, **eligible long-term care premiums** is defined as:

> 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****The limitation**
**close of the taxable year of:****is:**
 40 or less$ 200   
 More than 40 but not more than 50375   
 More than 50 but not more than 60750   
 More than 60 but not more than 702,000   
 More than 702,500 

#### 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**

