United States · Federal · Medical deductions
Long-term care premium limits 2027.
How much of a long-term care insurance premium counts as a medical expense for 2027 at each age, and the daily benefit that stays tax free.
Short answer: For 2027 the most of a qualified long-term care insurance premium that counts as a medical expense is $500 at age 40 or younger, $945 from 41 to 50, $1,890 from 51 to 60, $5,030 from 61 to 70 and $6,290 over 70. The tax-free per diem benefit limit is $445 a day.
Find the limit for your age
Result
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The limits by age
Section 213(d)(10) lets premiums for qualified long-term care insurance be treated as medical expenses, but only up to a dollar amount that rises with age. The limits are indexed each year. They matter most if you itemize, because medical expenses count only to the extent they exceed 7.5 percent of adjusted gross income under section 213(a).
| Attained age before the close of the year | 2026 limit | 2027 limit |
|---|---|---|
| 40 or less | $500 | $500 |
| More than 40 but not more than 50 | $930 | $945 |
| More than 50 but not more than 60 | $1,860 | $1,890 |
| More than 60 but not more than 70 | $4,960 | $5,030 |
| More than 70 | $6,200 | $6,290 |
The age is your age at year end
The test is attained age before the close of the taxable year. Someone who turns 61 on December 20, 2027 uses the $5,030 limit for the whole year, not the $1,890 limit.
The per diem benefit limit
Separately, section 7702B(d)(4) limits the tax-free daily amount of periodic payments from a qualified long-term care contract, or from certain life insurance contracts after a chronically ill individual's death. The 2027 stated dollar amount is $445 a day, up from $430 for 2026.
What changed from 2026
The limit for age 40 or younger stays at $500. The other four bands rose: $930 to $945, $1,860 to $1,890, $4,960 to $5,030 and $6,200 to $6,290. The per diem benefit limit went from $430 to $445 a day.
Worked example (2027)
A 55-year-old pays a $3,000 qualified long-term care premium in 2027. The limit for the age bracket more than 50 but not more than 60 is $1,890, so only $1,890 of the premium counts as a medical expense and the other $1,110 does not. A 72-year-old who pays $6,500 has a $6,290 limit, so $6,290 counts. A 38-year-old who pays $750 has a limit of $500, so $500 counts.
Common mix-ups
- Age is attained age at year end. The birthday later in the year still counts for the whole year.
- The limit applies per person. Each insured person uses their own age bracket.
- Counting as medical expense is not a deduction by itself. Most people still have to clear the 7.5 percent of adjusted gross income floor to benefit.
- Premium limits and benefit limits are different. The per diem benefit is a separate limit.
- Only qualified contracts count. A policy that is not a qualified long-term care contract does not use these limits.
Method
The tool finds your age bracket, takes the lesser of your premium and that bracket's limit, and shows the excess. It does not apply the 7.5 percent adjusted gross income floor, the self-employed health insurance deduction rules, or the eligibility of the contract. Figures were read on November 9, 2026.
What this does not cover
- Whether your policy is a qualified long-term care insurance contract.
- The 7.5 percent of adjusted gross income threshold for itemized medical expenses.
- The self-employed health insurance deduction and its rules.
- Hybrid life or annuity contracts with long-term care riders.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- IRS Revenue Procedure 2026-35, section 3.29 (eligible long-term care premiums) (retrieved November 9, 2026); IRS Revenue Procedure 2026-35, section 3.67 (per diem limitation) (retrieved November 9, 2026)
- IRS Revenue Procedure 2025-32, section 4.27 and 4.62 (the 2026 amount) (retrieved November 9, 2026)
- 26 U.S.C. section 213 (medical, dental, etc., expenses), text at Cornell Legal Information Institute (retrieved November 9, 2026)
Frequently asked questions
What is the long-term care premium limit for 2027?
It depends on age: $500 if 40 or younger, $945 for 41 to 50, $1,890 for 51 to 60, $5,030 for 61 to 70 and $6,290 over 70.
What is the per diem limit for 2027?
$445 a day for periodic payments under a qualified long-term care contract.
Which age do I use?
Your attained age before the close of the taxable year.
Can I deduct the whole premium?
Only up to the limit for your age counts as a medical expense, and you still need to clear the adjusted gross income floor.
What changed from 2026?
The limits for ages over 40 rose by $15 to $90, and the per diem rose from $430 to $445.
Does a spouse have a separate limit?
Each insured person uses their own attained age and bracket.
Does the premium limit affect what the insurer charges?
No. It only caps how much of the premium counts as a medical expense on your return.
Not legal or tax advice
This page is general information from an unofficial guide, not legal, payroll or tax advice. Tax law changes and your facts may differ. Confirm figures with the IRS or a tax professional before you file or set payroll. Nothing you type is sent anywhere.