You can deduct on your tax return the costs of long term care for yourself, your spouse, or your dependent if the services are required because of a chronic illness. Generally, unreimbursed expenses that exceed 7½% of Adjusted Gross Income are tax deductible on your tax return. Your total long term care costs for the tax year that you deduct on your tax return must be reduced by any reimbursement. The chronically ill person must have been certified within the last 12 months by a licensed health care practitioner that they are unable to perform, for a period of at least 90 days, two or more of the following activities without substantial assistance: |