Unfortunately, the portion of the Long Term Care premium that exceeds the eligible LTC premium cannot be claimed and cannot be carried to future years.
Please read this document from the American Association for Long Term Care Insurance for more information:
http://www.aaltci.org/long-term-care-insurance/learning-center/tax-for-business.php/
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"