In 2019, Brandon, age 72, paid $5,000 for long-term care insurance premiums.He may include the $5,000 in computing his medical expense deduction for the year.

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Long-term care insurance premiums are considered a qualified medical expense and can be included in the medical expense deduction, subject to certain limitations. In 2019, the medical expense deduction can be claimed for expenses that exceed 10% of the taxpayer's adjusted gross income (AGI), or 7.5% of AGI for taxpayers age 65 and older. Since Brandon is 72 years old, he may deduct the $5,000 long-term care insurance premiums if his total medical expenses exceed 7.5% of his AGI.

In 2019, Brandon, Age 72, Paid $5,000 for Long-Term Care