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If I paid my LTC annual premium with funds coming from a rollover life insurance account that I was closing, is this tax deductible?

 
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If I paid my LTC annual premium with funds coming from a rollover life insurance account that I was closing, is this tax deductible?

The two transactions are unrelated for your tax return.  It doesn't matter how you got the money to pay the LTC premiums - they are still deductible. 

And - if you received a 1099-R for your life insurance account, you will need to enter it on your return as income.

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