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Department of Taxation and Finance

Long-term care insurance credit

Who is eligible? 

You're entitled to this nonrefundable credit if:

  • you or your business pay premiums for qualifying long-term care insurance policies.

How much is the credit?

  • The allowable credit is 20% of the premiums paid during the tax year for the purchase of, or for continuing coverage under a qualifying long-term care insurance policy.

Additional information 

  • Form CT-249, Claim for Long-Term Care Insurance Credit (for corporations); or
  • Form IT-249Claim for Long-Term Care Insurance Credit, and its instructions (for all others).