It's not really a calculation unless LTC premiums are also entered on one or more of Schedule C, Schedule F, Schedule K-1 (S Corp and/or Partnership). The allowable amounts are fixed amounts based on age (see below). If not also entered elsewhere, then the relationship between 2e & 2f is 2f is the lower of the Tax Deductible Limit or the amount entered on 2e.
Tax Deductible Limits for Long Term Care Insurance
Attained Age Before Close of Taxable Year 2020 Limit (2019)
40 or less $430 ($420)
More than 40 but not more than 50 $810 ($790)
More than 50 but not more than 60 $1,630 ($1,580)
More than 60 but not more than 70 $4,350 ($4,220)
More than 70 $5,430 ($5,270)
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