Yes, self-employed individuals can generally deduct long-term care insurance as a health insurance expense, subject to certain conditions. According to the IRS, eligible self-employed individuals can include long-term care insurance premiums as a deductible expense for themselves, their spouses, and their dependents. The deduction is subject to the age-based limits set by the IRS. For example, in 2024, the maximum amount that can be deducted for long-term care insurance premiums is based on the individual's age. It's important to note that the deduction for long-term care insurance premiums is part of the self-employed health insurance deduction, which is claimed on Form 1040, Schedule 1, Line 16. To qualify for this deduction, the individual must meet the IRS requirements for being self-employed and have a net profit from self-employment. Additionally, the individual cannot be eligible to participate in an employer-sponsored health plan, and the deduction cannot exceed the individual's net profit from self-employment. It's advisable for self-employed individuals to consult a tax professional or refer to the latest IRS guidelines to ensure compliance with the specific requirements and limitations related to the deduction of long-term care insurance premiums as a health insurance expense.