Long term care insurance benefits are generally not subject to federal income tax. If you receive benefits from a qualified long term care insurance policy, the payments are usually tax-free. The tax treatment of long term care insurance benefits is based on the federal tax code and may vary depending on the specific circumstances. However, if you receive long term care insurance payments as a reimbursement for medical expenses, the tax treatment can be different. In such cases, if you have already deducted the medical expenses on your tax return, the reimbursement may be taxable. It is recommended to consult with a tax professional or refer to IRS Publication 502 for more specific information on the tax treatment of long term care insurance benefits in your situation.