Conceptually, it is really very simple.  A business owner (and spouse) can generally deduct all, or at least a portion of Long Term Care insurance premiums.  Someone who is not a business owner generally cannot.  There are exceptions.  More details 

 

After looking at the "More details" chart, the important thing to understand is that non-business owners do need to exceed the 7.5% Adjusted Gross Income threshold in order to deduct premiums (seldom happens).  Business owners do not.

 

The good news is that, deductible premiums or not, the benefits are almost always received tax-free.