State of Connecticut Office of Policy and Management

IRS Limits for LTC Insurance Premiums
Personal Deduction as an Unreimbursed Medical Expense
Taxable (Calendar) Year

1998

 

1999

 

2000

 

2001

 

2002

 

2003

 

2004

 

2005

 

2006

2007

2008

    2009


























Eligible Long-Term Care Premiums (Limit by Age Group):  

Age 40 or Less

     $210

$210

$220

$230

$240

$250

$260

  $270

$280

$290

$310

     $320

Ages 41 to 50

$380

$400

$410

$430

$450

$470

$490

  $510

$530

$550

$580

$600

Ages 51 to 60

     $770

$800

$820

$860

$900

$940

$980

  $1,020

 $1,060 $1,110 $1,150 $1,190

Ages 61 to 70

$2,050

$2,120

$2,220

$2,290

$2,390

$2,510

$2,600

  $2,720

 $2,830 $2,950 $3,080 $3,180

Ages 71 and older

  $2,570

$2,660

$2,750

$2,860

$2,990

$3,130

$3,250

  $3,400

 $3,530 $3,680 $3,850 $3,980

Per Diem Limitation

   $180

$190

$190

$200

$210

$220

$220

  $240

 $250 $260 $270 $280

Source: IRS Rev. Proc.

   HIPAA

98-61

   99-42

2001-13

2001-59

2002-70

2003-85

2004-71

 2005-70 2006-53 2007-66 2008-66

 

Additional information on potential tax benefits for individuals and employers.

For more information contact:

OPM.CTPartnership@ct.gov

(860) 418-6318