Long-term care expenses can be qualified and tax deductible. Long-term care expenses, such as long-term care premiums, medical services for those deemed chronically ill, assisted living daycare services, nursing home costs, and home health care, are all considered qualified long-term care expenses. Other non-medical but related services may also qualify according to IRS regulations. In addition, long-term care insurance premiums can be eligible for a tax deduction in certain situations, depending on the person's total income and age. Remember that specific limitations and qualifications apply to rely on your case, so be sure to consult a professional for tax deductions for long-term care.