Enter premiums paid for long-term care insurance. (DO NOT include health insurance premiums) To qualify, the insurance policy on which the premiums were paid should meet one of the following:
- Must meet the federal definition for a long-term care insurance contract (IRC 7702B(b)) (these are long-term care premiums that generally qualify for federal itemized deductions), or
- Must be certified by the Maine Bureau of Insurance. Premiums claimed must be reduced by any premiums claimed as Maine itemized deductions.