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Business & farm
"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.
June 3, 2019
1:02 PM