Long term care insurance may be tax deductible under certain conditions. The deductibility of long term care insurance premiums depends on several factors, including the type of policy, the age of the insured, and the total medical expenses incurred during the tax year. In general, long term care insurance premiums are treated as medical expenses and may be deductible if they exceed a certain percentage of the insured's adjusted gross income (AGI). The specific rules for deducting long term care insurance premiums vary depending on whether the insured is an individual or a self-employed person. It is recommended to consult with a tax professional or refer to the Internal Revenue Service (IRS) guidelines for more information on the deductibility of long term care insurance premiums.