State Tax Incentives for Long-Term Care Insurance

Deduction: Taxpayer may deduct from each Missouri taxable income all non-reimbursed amounts paid for state-qualified long-term care insurance premiums to the extent that such amounts are not included on the taxpayer’s federal return. A married individual filing
separately may onlydeduct the amount he personally paid for such premiums.

Section 8 of R.S. Mo. 334660 (7 999.) Mo. Rev Sat. Sec. 735.096. Secs. 376.957-376.958 of Mo. Long Term Care Insurance Act