The limits on deducting long-term-care premiums.

Taxpayers who are age 71 or older can write off as much as $5,640 per person. Filers age 61 to 70...$4,520. Those who are 51 to 60 can deduct up to $1,690. Individuals age 41 to 50 can take $850. Ages 40 and under can take $450.