Long term Disability Insurance premiums are generally not tax deductible if they are paid for with after-tax dollars. However, if you pay for the premiums with pre-tax dollars through an employer-sponsored plan, then they may be tax deductible. This is typically referred to as a Group Long Term Disability Insurance plan.
If you are self-employed and you pay for your own long term Disability Insurance premiums, you may be able to deduct them as a business expense on your taxes.
It's important to note that even if you are eligible to deduct your long term Disability Insurance premiums, you can only do so if you itemize your deductions on your tax return. If you take the standard deduction, you cannot claim the deduction for long term Disability Insurance premiums.
As always, it is recommended to consult with a tax professional or accountant to get personalized advice based on your specific situation.