As of January 1, 2016, the deduction for long-term care premiums (subtraction modification of income) has been repealed and is no longer available.
Please see the instructions to 2016 Maine Form 1040ME, Page 2 (Important Changes for 2016):
http://www.maine.gov/revenue/forms/1040/2016/16_1040me_book_download.pdf
Please also see State of Maine Enacted Tax Legislation - 2016 Session - Individual Income Tax:
http://www.maine.gov/revenue/rules/legischange16.htm#individual
