J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

17.15 Long-Term Care Premiums and Services

A qualified long-term care policy provides only for long-term-care services for the “chronically ill” (see below). If you pay premiums for a qualified long-term care policy, you may treat a fixed amount that depends on your age as medical expenses (subject to the AGI floor (17.1)).

If you, your spouse, or your dependent is chronically ill, you may include as medical expenses your unreimbursed expenses for qualifying long-term-care services.

Qualifying long-term care services for a chronically ill individual.

A chronically ill person is someone who has been certified by a licensed health-care practitioner within the preceding 12 months as being unable to perform for a period of at least 90 days at least two of the following activities without substantial assistance: eating, toileting, dressing, bathing, continence, or transferring. Also qualifying as chronically ill is someone who requires substantial supervision because of severe cognitive impairment, such as from Alzheimer’s disease.

Qualifying long-term-care services for a chronically ill individual are broadly defined as necessary diagnostic, preventive, therapeutic, curing, treating, mitigation, and rehabilitative services, and also maintenance or personal care services. The services must be provided under a plan of care prescribed by a licensed health-care practitioner, who may be a physician, a registered nurse, a licensed social worker, or other individual meeting Treasury requirements. ...