Updated October 28, 2026. Quick answer: The IRS has not yet announced the 2027 long-term care per diem limit, the daily amount of benefits from a long-term care insurance contract that can be received tax free without proving the costs. For 2026 it is $430 a day, per Rev. Proc. 2025-32. This page updates the day the IRS publishes the 2027 amount.
More on the 2026 tax figures: the 2026 long-term care per diem limit.
What is not yet announced
As of October 28, 2026 the IRS has not published the Revenue Procedure that sets the 2027 inflation-adjusted amounts; the 2026 version was Rev. Proc. 2025-32. This page states only the 2026 figure, as a 2026 figure, and changes when the IRS publishes the 2027 Revenue Procedure.
The 2026 limit
| Year | Per diem limitation, per day | Source |
|---|---|---|
| 2026 | $430 | Rev. Proc. 2025-32, section 4, item .62 |
| 2027 | not yet announced | Awaiting the 2027 Revenue Procedure |
| Amount printed in the statute (2024 edition) | $175 | 26 U.S.C. 7702B(d)(4) |
| 2026 limit over a 30-day month (computed) | $12,900 | $430 times 30 |
The IRS wrote: “For calendar year 2026, the stated dollar amount of the per diem limitation under § 7702B(d)(4), regarding periodic payments received under a qualified long-term care insurance contract or periodic payments received under a life insurance contract that are treated as paid by reason of the death of a chronically ill individual, is $430.” The last row of the table multiplies that daily figure over a 30-day month.
What the statute says
Section 7702B(d) covers periodic payments and the per diem limitation. For payments above the limit, “such excess shall be includible in gross income without regard to section 72.” The limit itself is “the per diem limitation for any period is an amount equal to the excess (if any) of” the greater of the dollar amount or the actual costs of qualified long-term care services over any reimbursements, so a person whose real costs are higher than the daily figure is measured against the costs.
How the indexing works
The statutory base is “The dollar amount in effect under this subsection shall be $175 per day (or the equivalent amount in the case of payments on another periodic basis).” and it is adjusted “at the same time and in the same manner as amounts are increased pursuant to section 213(d)(10).” The premium limits that come from section 213(d)(10) are a different question, covered on the long-term care premium deduction limits page.
Common mistakes
- Confusing the per diem limit with the premium deduction limits. The first limits tax-free benefits, the second limits deductible premiums.
- Using $175, the base amount in the statute. The inflation-adjusted 2026 limit is $430 a day.
- Using a 2027 number from a vendor. Until the IRS publishes the 2027 Revenue Procedure there is none.
Related: long-term care premium deduction limits, Form 1099-LTC box 3, per diem or reimbursed, Form 1099-LTC boxes explained, and the 2027 tax numbers.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Talk to an advisor about long-term care planning
For U.S. investors with $250,000 or more in investable assets. WiserAdvisor is an independent service matching you with 2 to 3 vetted advisers. Its form asks for your ZIP code and answers to a few questions; a match is not guaranteed.
Free to request, with no obligation to hire. By submitting, you consent to calls, texts and emails from WiserAdvisor and up to three advisers. Advisers pay for introductions.
Clear Money Guide may earn a referral payment for a qualifying completed form. An introduction is not a Clear Money Guide recommendation.
Opens on WiserAdvisor’s site in a new tab.
Explore advisor help with long-term care planning
Price the destination before you decide. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide may earn a referral payment for a qualifying submitted form, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
Answer againSources
- Internal Revenue Service, Rev. Proc. 2025-32, tax year 2026 inflation-adjusted amounts, as modified by the One, Big, Beautiful Bill Act: www.irs.gov
- 26 U.S.C. 7702B, Treatment of qualified long-term care insurance (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov
Read from the primary documents linked above on October 28, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.