Missouri Long-Term Care Insurance Deduction
Missouri residents who paid premiums for qualified long-term care insurance in 2025 may be eligible for a deduction on their Missouri income tax return. This deduction is designed to help taxpayers offset the cost of long-term care insurance, which provides coverage for long-term care expenses due to chronic health conditions, physical disabilities, cognitive impairments, or loss of functional capacity.
Eligibility Criteria
- Must have paid premiums for a qualified long-term care insurance policy.
- The policy must provide coverage for at least 12 months.
- Cannot claim a deduction for amounts paid toward death benefits or extended riders.
How to Claim the Deduction
The deduction is claimed on Form MO-1040, Line 16. Taxpayers should complete the worksheet provided in the Missouri instructions (page 8) if they paid premiums for qualified long-term care insurance. The deduction is available only if the policy meets the state’s definition of qualified coverage.
Important Notes
- Only premiums paid for qualified long-term care insurance are deductible.
- The deduction is not available for premiums paid toward death benefits or additional riders.
- Taxpayers must use Form MO-1040 to claim this deduction; it is not available on Form MO-1040A.
Source:
Form MO-1040 Instructions
Form MO-1040A Instructions
Form MO-SHC
Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions.