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Index/Topics/Tax-Favored Long-Term Care Benefits

Tax-Favored Long-Term Care Benefits

Benefits under section 7702B and related guidance for tax-favored long-term care.

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Jan 24, 2026

Care-Plan IRS language for chronically ill person

A care-plan for a “chronically ill individual” must document that a licensed health care practitioner has certified the person as chronically ill, show that the care is primarily for maintenance or pe...

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