Eligible Long-Term Care Premiums. For taxable years beginning in 2019, the
limitations under § 213(d)(10), regarding eligible long-term care premiums includible in the term “medical care,” are as follows:
Attained Age Before the Close of the Taxable Year Limitation on Premiums
40 or less $420
More than 40 but not more than 50 $790
More than 50 but not more than 60 $1,580
More than 60 but not more than 70 $4,220
More than 70 $5,270
