What is this: gross long-term care premiums??

[NicoleU]

Premiums for "qualified" long-term care insurance policies are deductible for the taxpayer, his or her spouse and other dependents as long as they exceed 10 percent.  For taxpayers 65 and older, this threshold will be 7.5 percent through 2016.  These premiums are what the policyholder pays the insurance company to keep the policy in force.