This document summarizes the tax treatment of qualified long-term care insurance (LTCi) premiums and benefits for different types of taxpayers in 3 sentences or less: Individual taxpayers who itemize deductions can deduct eligible LTCi premiums, subject to age-based limits. Employer-provided LTCi premiums are excluded from employee income and are deductible by employers. Reimbursement benefits are generally not taxed, while per diem benefits exceeding daily limits may be partially taxed.