Limit on long-term care premiums you can deduct.
The amount you can deduct for qualified long-term care insurance contracts (as defined in Pub. 502) depends on the age, at the end of 2017, of the person for whom the premiums were paid. See the following chart for details.
IF the person was, at the end of 2017, age . . .THEN the most you can deduct is . . .
40 or under $ 410
41–50 $ 770
51–60 $ 1,530
61–70 $ 4,090
71 or older $ 5,110