Where To Deduct Long Term Care Insurance? 
You deduct long term care insurance premiums on Schedule A , Form 1040 of your tax return . If your combined qualified medical expenses -LRB- including premiums you paid for long term care insurance , and payments you made for long term care expenses that were not reimbursed -RRB- are more than 7.5 % of your adjusted gross income , you may claim those expenses as a deduction . 