Long term care insurance benefits may or may not be taxable, depending on various factors. Generally, if the long term care insurance policy is considered a tax-qualified policy, the benefits received are not taxable as income. However, if the policy does not meet the criteria for a tax-qualified policy, the benefits may be taxable. It's important to note that the tax treatment of long term care insurance benefits can vary depending on the specific circumstances and the laws of the country or state where you reside. To determine the taxability of long term care insurance benefits in your situation, it is recommended to consult with a tax professional or refer to the relevant tax laws and regulations.