There is a real tax benefit tucked inside long-term care insurance, but it is narrower than the headlines suggest. Premiums for a tax-qualified policy can count toward a deduction, up to a cap that rises with age, and the federal and Kansas sides of the question are not the same. This page sets out what is generally true, and points you to the offices that can confirm what is true for you.
Nothing here is tax advice, and no one at this agency prepares tax returns. Tax rules change and depend on your own situation. Use this as background, then confirm anything you plan to act on with a qualified tax professional or with the taxing authority itself.
The federal rules: age-based limits
Premiums for a tax-qualified policy are treated as a medical expense on a federal return. There is a catch worth understanding: only an amount up to an age-based limit counts, and medical expenses are deductible only to the extent they exceed a set percentage of your income, and only if you itemize. The age-based caps for tax year 2026 are below.
| Age at year end | Most of premium that counts (2026) |
|---|---|
| Age 40 or under | $500 |
| Age 41 to 50 | $930 |
| Age 51 to 60 | $1,860 |
| Age 61 to 70 | $4,960 |
| Age 71 and over | $6,200 |
Source: IRS tax-year 2026 deduction limits, via the AALTCI notice. Verified 1 August 2026.
Benefits and the per-diem limit
The money a tax-qualified policy pays for your care is generally received tax-free. Policies that pay a set daily amount, rather than reimbursing actual bills, are subject to a per-diem cap: benefits above the greater of that daily limit or your actual care costs can be taxable. For 2025 the per-diem limit is $420 a day, and the figure is adjusted most years, so confirm the current one when it matters.
Source: IRS per-diem limit, Rev. Proc. 2024-40, via the AALTCI reference. Verified 1 August 2026.
The Kansas side
Kansas is where we have to be careful rather than confident. We read the current Kansas income tax modification statute in full and did not find a separate subtraction for long-term care insurance premiums among the items Kansas lets you subtract from federal adjusted gross income. Older summaries elsewhere still describe a state subtraction, which is why we checked the statute directly rather than repeat them.
What that means in practice depends on your return, on whether you itemize, and on rules that change from year to year. Rather than guess, confirm the current Kansas treatment with the Kansas Department of Revenue or your own tax professional before you count on any state benefit.
Source: Kansas Statutes, K.S.A. 79-32,117, Kansas income tax modifications. Verified 1 August 2026.
Want to understand the coverage before the tax questions? Ask a licensed Kansas agent for a free, no-obligation look at your options.
Common questions
Can I deduct my long-term care premiums on my federal return?
Possibly. Premiums for a tax-qualified policy count as a medical expense, but only up to an age-based cap, and medical expenses are deductible only to the extent they pass a percentage of your income if you itemize. Many people find part of the premium qualifies rather than all of it. Your own tax professional can tell you what applies to your return.
Does Kansas give a separate break for these premiums?
We checked the current Kansas income tax modification statute and did not find a separate subtraction for long-term care premiums in it. Kansas tax law changes, and how it interacts with your federal return depends on your circumstances, so treat this page as a starting point and confirm the current rule with the Kansas Department of Revenue or your tax professional.
Are the benefits my policy pays out taxable?
Usually not. Benefits from a tax-qualified policy are generally received tax-free when they reimburse care. Policies that pay a fixed daily amount regardless of cost have a separate per-diem limit above which the excess can be taxable. It is one more reason to have a professional review your specific policy and situation.