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Chart for Tax deductibles to 2017

2017 Long Term Care Insurance Federal Tax Deductible Limits

Taxpayer’s Age At End of Tax Year – Deductible Limit
40 or less   $  410
More than 40 but not more than 50  $  770
More than 50 but not more than 60 $1,530
More than 60 but not more than 70 $4,090
More than 70 $5,110

Source: IRS Revenue Procedure: 2016-55

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