Can Long Term Care insurance premium be deducted on 2018 1041 Trust return?

[Anonymous_ · Accepted solution]

"Can Long Term Care insurance premium be deducted on 2018 1041 Trust return?"

No. Medical expenses cannot be deducted on Form 1041.

See https://www.irs.gov/instructions/i1041#idm139674712270288

Per IRC §213(d)(1), medical care (expenses) includes amounts paid for insurance for, among other types, qualified long-term care contracts.