https://ttlc.intuit.com/community/business-taxes/discussion/can-long-term-care-insurance-premium-be-deducted-on-2018-1041-trust-return/01/339648#M12419 Mon, 03 Jun 2019 20:02:25 GMT tspradling 2019-06-03T20:02:25Z https://ttlc.intuit.com/community/business-taxes/discussion/can-long-term-care-insurance-premium-be-deducted-on-2018-1041-trust-return/01/339648#M12419 Mon, 03 Jun 2019 20:02:25 GMT https://ttlc.intuit.com/community/business-taxes/discussion/can-long-term-care-insurance-premium-be-deducted-on-2018-1041-trust-return/01/339648#M12419 tspradling 2019-06-03T20:02:25Z https://ttlc.intuit.com/community/business-taxes/discussion/can-long-term-care-insurance-premium-be-deducted-on-2018/01/339655#M12423 <P> <B> <I>"Can Long Term Care insurance premium be deducted on 2018 1041 Trust return?"</I> </B> </P><P><B></B>No. Medical expenses cannot be deducted on Form 1041.</P><P>See&nbsp;<A rel="nofollow" href="https://www.irs.gov/instructions/i1041#idm139674712270288" target="_blank">https://www.irs.gov/instructions/i1041#idm139674712270288</A><B><I><BR /></I></B></P><P>Per IRC §213(d)(1), medical care (expenses) includes amounts paid for insurance for, among other types, qualified long-term care contracts.</P> Mon, 03 Jun 2019 20:02:26 GMT https://ttlc.intuit.com/community/business-taxes/discussion/can-long-term-care-insurance-premium-be-deducted-on-2018/01/339655#M12423 Anonymous_ 2019-06-03T20:02:26Z