Enter premiums paid for long-term care insurance. To qualify, the insurance policy on which the premiums were paid.

1. Must meet the federal definition for a long-term care insurance contract (IRC 7702B(b)) (these are long-term care premiums that generally qualify for federal itemized deductions), or
2. Must be certified by the Maine Bureau of Insurance. Premiums claimed must be reduced by any premiums claimed as Maine itemized deductions.

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