Do you deduct long-term health care premiums on state return (Virginia) just for years you lived in that state?

[ll-poh]

Why is TurboTax is asking me to determine long-term care premiums paid but not previously deducted on Federal return?

[Cindy0H]

Virginia thinks you are getting the deduction twice...from Virginia and the Federal government and they do not allow that. The premiums are for the year 2018. The instructions do not state anything about residency for this deduction.

Here are Virginia's instructions:

Long-Term Health Care Premiums - Enter the amount of premiums paid for long-term health care insurance, provided you did not claim a deduction for long-term health care insurance premiums on your federal return. The Virginia deduction for long-term health care insurance premiums is completely disallowed if you claimed a federal income tax deduction of any amount for long-term health care insurance premiums paid during the taxable year.

Complete Virginia Instructions on page 21:

https://tax.virginia.gov/sites/default/files/vatax-pdf/2018-form-760-instructions.pdf