You may be able to claim a credit against tax based on premiums you paid in 2021 for a qualified long-term care insurance policy for which you did not receive a full deduction on Schedule M1SA, Minnesota Itemized Deductions.
To qualify, your long-term care insurance policy must do both of the following:
• Qualify as a deduction (see Schedule M1SA), disregarding the income test
• Have a lifetime long-term care benefit limit of $100,000 or more
The maximum credit is $100 per person.
If you qualify, complete Schedule M1LTI, Long-Term Care Insurance Credit