Yes, the person who's doing the diagnosis must be your brother's personal physician or an authorized person. Long-term care (LTC) insurance is a coverage that provides nursing-home care, home-health care, and personal or adult daycare for individuals age 65 or older or with a chronic or disabling condition that needs constant supervision. You can deduct only the amount of medical expenses (which includes long term care premiums paid) that exceed 7.5% of your adjusted gross income, if you qualify to itemize deductions.
