Please define "Gross Long Term Care Premiums".

[jtax]

Gross long-term care premiums are the total amount that you paid for a qualifed  long-term care insurance policy. TT asks for gross because how much you can deduct is limited (by age) and usually a lot less than the premiums.

A long-term care policy is not a general health insurance policy. It pays for care if you cannot perform a certain number (two I think) of the "activities of daily living (e.g. feeding yourself, bathing, etc.).

This article describes what qualifying policies are and the limits for 2016.

http://www.elderlawanswers.com/irs-issues-long-term-care-premium-deductibility-limits-for-2016-15358

[jtax]

Since people are still finding this answer, the 2017 and 2018 amounts are in this article
<a rel="nofollow" target="_blank" href="https://www.newmanlongtermcare.com/2016/11/irs-issues-long-term-care-premium-deductibility-limits-fo...>