Thanks. I was thinking I would not be able to take the deduction and that's how I proceeded for this tax year. But I began to second-guess when I read the following from the American Association for Long Term Care Insurance site,
https://www.aaltci.org/long-term-care-insurance/learning-center/tax-for-business.php#self
"A self-employed individual can deduct 100% of his/her out-of-pocket long-term care insurance premiums, up to the Eligible Premium amounts listed above [IRC 162(l)]. The portion of LTCi premiums that exceeds the Eligible Premium (see Table 1) amount is not deductible as a medical expense. The deductible amount includes eligible premiums paid for spouses and dependents [IRC 162(l)]. It is not necessary to meet thresholds in order to take this deduction.
However, a self-employed individual may not deduct LTCi premiums during any calendar month in which he/she or his/her spouse is eligible to participate in a subsidized LTCi plan (where the employer pays all or part of the premiums for LTCi)."
The paragraph in bold font seems to imply a distinction between "medical insurance" and "long term care insurance." In other words, having a subsidized health insurance plan has no effect on being able to take the deduction for unsubdizied LTCi plan premiums.
