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us/statute/26/213/c — Special rule for decedents · Axiom

Special rule for decedents

1 rule0 of 2 subsections

(1) Treatment of expenses paid after death

(1)Treatment of expenses paid after death#

For purposes of subsection (a), expenses for the medical care of the taxpayer which are paid out of his estate during the 1-year period beginning with the day after the date of his death shall be treated as paid by the taxpayer at the time incurred.

(2)Limitation#

Paragraph (1) shall not apply if the amount paid is allowable under section 2053 as a deduction in computing the taxable estate of the decedent, but this paragraph shall not apply if (within the time and in the manner and form prescribed by the Secretary) there is filed—

(A) a statement that such amount has not been allowed as a deduction under section 2053, and

(B) a waiver of the right to have such amount allowed at any time as a deduction under section 2053.

in view

Whole section

Encodings · 1

decedent_estate_medical_expense_treated_as_paid_by_taxpayer26 USC § 213 (c) · derived

26 USC 213(c)

name: decedent_estate_medical_expense_treated_as_paid_by_taxpayer
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 213(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/213
          text: >-
            expenses ... paid out of his estate during the 1-year period
            beginning with the day after the date of his death shall be treated
            as paid by the taxpayer at the time incurred
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/213
          text: >-
            shall not apply if the amount paid is allowable under section 2053
            ... but this paragraph shall not apply if ... there is filed ... a
            statement ... and ... a waiver
versions:
  - effective_from: '2026-01-01'
    formula: |-
      expense_is_for_medical_care_of_decedent_taxpayer
      and expense_paid_out_of_estate_during_one_year_period_after_death
      and (
          not estate_tax_deduction_allowable_for_amount
          or (
              statement_filed_that_estate_tax_deduction_not_allowed_for_amount
              and waiver_filed_of_right_to_estate_tax_deduction_for_amount
          )
      )

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▸rulespec code

Shown source

statutes/26/213.yaml

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This encoding covers the parent provision us/statute/26/213; no dedicated encoding exists for this exact provision yet.

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Rules

medical_expense_agi_floor_rate

Parameter

source: 26 USC 213(a)

- name: medical_expense_agi_floor_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 213(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: to the extent that such expenses exceed 7.5 percent of adjusted gross income
  versions:
    - effective_from: '2026-01-01'
      formula: '0.075'

medical_lodging_nightly_cap

Parameter

source: 26 USC 213(d)(2)

- name: medical_lodging_nightly_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              The amount taken into account under the preceding sentence shall not exceed $50 for
              each night for each individual.
  versions:
    - effective_from: '2026-01-01'
      formula: '50'

ltc_premium_age_threshold_40

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_age_threshold_40
  kind: parameter
  dtype: Integer
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: 40 or less
  versions:
    - effective_from: '2026-01-01'
      formula: '40'

ltc_premium_age_threshold_50

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_age_threshold_50
  kind: parameter
  dtype: Integer
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: More than 40 but not more than 50
  versions:
    - effective_from: '2026-01-01'
      formula: '50'

ltc_premium_age_threshold_60

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_age_threshold_60
  kind: parameter
  dtype: Integer
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: More than 50 but not more than 60
  versions:
    - effective_from: '2026-01-01'
      formula: '60'

ltc_premium_age_threshold_70

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_age_threshold_70
  kind: parameter
  dtype: Integer
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: More than 60 but not more than 70
  versions:
    - effective_from: '2026-01-01'
      formula: '70'

ltc_premium_limit_age_40_or_less_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_40_or_less_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: 40 or less
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '200'

ltc_premium_limit_age_over_40_through_50_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_over_40_through_50_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: More than 40 but not more than 50
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '375'

ltc_premium_limit_age_over_50_through_60_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_over_50_through_60_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: More than 50 but not more than 60
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '750'

ltc_premium_limit_age_over_60_through_70_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_over_60_through_70_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: More than 60 but not more than 70
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '2000'

ltc_premium_limit_age_over_70_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_over_70_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: More than 70
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '2500'

ltc_premium_increase_rounding_multiple

Parameter

source: 26 USC 213(d)(10)(B)(i)

- name: ltc_premium_increase_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              If any increase determined under the preceding sentence is not a multiple of $10, such
              increase shall be rounded to the nearest multiple of $10.
  versions:
    - effective_from: '2026-01-01'
      formula: '10'

eligible_ltc_premium_base_limit

Derived

source: 26 USC 213(d)(10)(A)

- name: eligible_ltc_premium_base_limit
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: The limitation table applies by attained age before the close of the taxable year.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if age <= ltc_premium_age_threshold_40:
            ltc_premium_limit_age_40_or_less_base
        else:
            if age <= ltc_premium_age_threshold_50:
                ltc_premium_limit_age_over_40_through_50_base
            else:
                if age <= ltc_premium_age_threshold_60:
                    ltc_premium_limit_age_over_50_through_60_base
                else:
                    if age <= ltc_premium_age_threshold_70:
                        ltc_premium_limit_age_over_60_through_70_base
                    else:
                        ltc_premium_limit_age_over_70_base

eligible_ltc_premium_indexed_limit_scalar_limit

Parameter

source: 26 USC 213(d)(10)(B)

- name: eligible_ltc_premium_indexed_limit_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 213(d)(10)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              each dollar amount contained in subparagraph (A) shall be increased by the medical
              care cost adjustment ... rounded to the nearest multiple of $10
  versions:
    - effective_from: '2026-01-01'
      formula: '0.5'

eligible_ltc_premium_indexed_limit

Derived

source: 26 USC 213(d)(10)(B)

- name: eligible_ltc_premium_indexed_limit
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(d)(10)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              each dollar amount contained in subparagraph (A) shall be increased by the medical
              care cost adjustment ... rounded to the nearest multiple of $10
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/213#eligible_ltc_premium_indexed_limit_scalar_limit
            output: eligible_ltc_premium_indexed_limit_scalar_limit
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        eligible_ltc_premium_base_limit
        + floor(
            (
                (
                    eligible_ltc_premium_base_limit
                    * medical_care_cost_adjustment
                )
                / ltc_premium_increase_rounding_multiple
            )
            + eligible_ltc_premium_indexed_limit_scalar_limit
        )
        * ltc_premium_increase_rounding_multiple

eligible_ltc_premiums_taken_into_account

Derived

source: 26 USC 213(d)(1)(D), 213(d)(10)

- name: eligible_ltc_premiums_taken_into_account
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(d)(1)(D), 213(d)(10)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: only eligible long-term care premiums ... shall be taken into account
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              means the amount paid during a taxable year ... to the extent such amount does not
              exceed the limitation
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        min(
            qualified_long_term_care_insurance_premiums_paid,
            eligible_ltc_premium_indexed_limit
        )

medicine_or_drug_taken_into_account

Derived

source: 26 USC 213(b), 213(d)(3)

- name: medicine_or_drug_taken_into_account
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 213(b), 213(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/213
            text: only if such medicine or drug is a prescribed drug or is insulin
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              prescribed drug means a drug or biological which requires a prescription of a
              physician for its use by an individual
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        payment_is_for_medicine_or_drug
        and (
            medicine_or_drug_is_prescribed_drug
            or medicine_or_drug_is_insulin
        )

lodging_treated_as_medical_care

Derived

source: 26 USC 213(d)(2)

- name: lodging_treated_as_medical_care
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 213(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              Amounts paid for lodging ... while away from home primarily for and essential to
              medical care ... shall be treated as amounts paid for medical care if...
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        payment_is_for_lodging_away_from_home
        and lodging_is_not_lavish_or_extravagant_under_circumstances
        and lodging_is_primarily_for_and_essential_to_medical_care
        and medical_care_is_provided_by_physician_in_licensed_hospital_or_equivalent_facility
        and not significant_element_of_personal_pleasure_recreation_or_vacation_in_travel

lodging_amount_taken_into_account

Derived

source: 26 USC 213(d)(2)

- name: lodging_amount_taken_into_account
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              The amount taken into account under the preceding sentence shall not exceed $50 for
              each night for each individual.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if lodging_treated_as_medical_care:
            min(
                lodging_amount_paid,
                medical_lodging_nightly_cap * lodging_nights * lodging_individuals
            )
        else:
            0

decedent_estate_medical_expense_treated_as_paid_by_taxpayer

Derived

source: 26 USC 213(c)

- name: decedent_estate_medical_expense_treated_as_paid_by_taxpayer
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 213(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              expenses ... paid out of his estate during the 1-year period beginning with the day
              after the date of his death shall be treated as paid by the taxpayer at the time
              incurred
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              shall not apply if the amount paid is allowable under section 2053 ... but this
              paragraph shall not apply if ... there is filed ... a statement ... and ... a waiver
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        expense_is_for_medical_care_of_decedent_taxpayer
        and expense_paid_out_of_estate_during_one_year_period_after_death
        and (
            not estate_tax_deduction_allowable_for_amount
            or (
                statement_filed_that_estate_tax_deduction_not_allowed_for_amount
                and waiver_filed_of_right_to_estate_tax_deduction_for_amount
            )
        )

cosmetic_surgery_excluded_from_medical_care

Derived

source: 26 USC 213(d)(9)

- name: cosmetic_surgery_excluded_from_medical_care
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 213(d)(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              medical care does not include cosmetic surgery or other similar procedures, unless the
              surgery or procedure is necessary to ameliorate a deformity...
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              cosmetic surgery means any procedure which is directed at improving the patient’s
              appearance and does not meaningfully promote the proper function of the body or
              prevent or treat illness or disease
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        procedure_is_cosmetic_surgery_or_similar

        and
        procedure_directed_at_improving_appearance_without_meaningfully_promoting_body_function_or_preventing_or_treating_illness

        and not procedure_necessary_to_ameliorate_deformity_from_congenital_abnormality

        and not procedure_necessary_to_ameliorate_deformity_from_accident_or_trauma

        and not procedure_necessary_to_ameliorate_deformity_from_disfiguring_disease

qualified_ltc_service_payment_treated_as_not_medical_care

Derived

source: 26 USC 213(d)(11)

- name: qualified_ltc_service_payment_treated_as_not_medical_care
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 213(d)(11)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              An amount paid for a qualified long-term care service ... shall be treated as not paid
              for medical care if such service is provided— (A) by the spouse ... or by a relative
              ... unless ... by a licensed professional ... or (B) by a corporation or partnership
              which is related...
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              This paragraph shall not apply for purposes of section 105(b) with respect to
              reimbursements through insurance.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        payment_is_for_qualified_long_term_care_service
        and not payment_is_section_105_b_reimbursement_through_insurance
        and (
            (
                service_provider_is_spouse_or_relative
                and not service_provided_by_licensed_professional_with_respect_to_service
            )
            or service_provider_is_related_corporation_or_partnership
        )

medical_care_expenses_after_section_21_exclusion

Derived

source: 26 USC 213(a), 213(e)

- name: medical_care_expenses_after_section_21_exclusion
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(a), 213(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              expenses paid during the taxable year, not compensated for by insurance or otherwise,
              for medical care
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              Any expense allowed as a credit under section 21 shall not be treated as an expense
              paid for medical care.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            medical_care_expenses_paid_not_compensated_by_insurance_or_otherwise
            - dependent_care_expenses_allowed_as_credit
        )

medical_care_deduction

Derived

source: 26 USC 213(a), 213(e)

- name: medical_care_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(a), 213(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              There shall be allowed as a deduction ... to the extent that such expenses exceed 7.5
              percent of adjusted gross income.
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              Any expense allowed as a credit under section 21 shall not be treated as an expense
              paid for medical care.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            medical_care_expenses_after_section_21_exclusion
            - adjusted_gross_income * medical_expense_agi_floor_rate
        )

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 2053inferredUS Federal › Statutes › Title 26 › § 2053
26 USC § 2053inferredUS Federal › Statutes › Title 26 › § 2053
26 USC § 2053inferredUS Federal › Statutes › Title 26 › § 2053

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Special rule for decedents

1 rule0 of 2 subsections

Official source

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(1) Treatment of expenses paid after death

(1)Treatment of expenses paid after death#

(2)Limitation#

(A) a statement that such amount has not been allowed as a deduction under section 2053, and

(B) a waiver of the right to have such amount allowed at any time as a deduction under section 2053.

in view

Whole section

Encodings · 1

decedent_estate_medical_expense_treated_as_paid_by_taxpayer26 USC § 213 (c) · derived

26 USC 213(c)

name: decedent_estate_medical_expense_treated_as_paid_by_taxpayer
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 213(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/213
          text: >-
            expenses ... paid out of his estate during the 1-year period
            beginning with the day after the date of his death shall be treated
            as paid by the taxpayer at the time incurred
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/213
          text: >-
            shall not apply if the amount paid is allowable under section 2053
            ... but this paragraph shall not apply if ... there is filed ... a
            statement ... and ... a waiver
versions:
  - effective_from: '2026-01-01'
    formula: |-
      expense_is_for_medical_care_of_decedent_taxpayer
      and expense_paid_out_of_estate_during_one_year_period_after_death
      and (
          not estate_tax_deduction_allowable_for_amount
          or (
              statement_filed_that_estate_tax_deduction_not_allowed_for_amount
              and waiver_filed_of_right_to_estate_tax_deduction_for_amount
          )
      )

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▸rulespec code

Shown source

statutes/26/213.yaml

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This encoding covers the parent provision us/statute/26/213; no dedicated encoding exists for this exact provision yet.

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Rules

medical_expense_agi_floor_rate

Parameter

source: 26 USC 213(a)

- name: medical_expense_agi_floor_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 213(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: to the extent that such expenses exceed 7.5 percent of adjusted gross income
  versions:
    - effective_from: '2026-01-01'
      formula: '0.075'

medical_lodging_nightly_cap

Parameter

source: 26 USC 213(d)(2)

- name: medical_lodging_nightly_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              The amount taken into account under the preceding sentence shall not exceed $50 for
              each night for each individual.
  versions:
    - effective_from: '2026-01-01'
      formula: '50'

ltc_premium_age_threshold_40

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_age_threshold_40
  kind: parameter
  dtype: Integer
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: 40 or less
  versions:
    - effective_from: '2026-01-01'
      formula: '40'

ltc_premium_age_threshold_50

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_age_threshold_50
  kind: parameter
  dtype: Integer
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: More than 40 but not more than 50
  versions:
    - effective_from: '2026-01-01'
      formula: '50'

ltc_premium_age_threshold_60

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_age_threshold_60
  kind: parameter
  dtype: Integer
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: More than 50 but not more than 60
  versions:
    - effective_from: '2026-01-01'
      formula: '60'

ltc_premium_age_threshold_70

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_age_threshold_70
  kind: parameter
  dtype: Integer
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: More than 60 but not more than 70
  versions:
    - effective_from: '2026-01-01'
      formula: '70'

ltc_premium_limit_age_40_or_less_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_40_or_less_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: 40 or less
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '200'

ltc_premium_limit_age_over_40_through_50_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_over_40_through_50_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: More than 40 but not more than 50
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '375'

ltc_premium_limit_age_over_50_through_60_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_over_50_through_60_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: More than 50 but not more than 60
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '750'

ltc_premium_limit_age_over_60_through_70_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_over_60_through_70_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: More than 60 but not more than 70
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '2000'

ltc_premium_limit_age_over_70_base

Parameter

source: 26 USC 213(d)(10)(A)

- name: ltc_premium_limit_age_over_70_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: table_cell
          source:
            corpus_citation_path: us/statute/26/213
            table:
              header: eligible long-term care premiums limitation table
              row: More than 70
              column: The limitation is
  versions:
    - effective_from: '2026-01-01'
      formula: '2500'

ltc_premium_increase_rounding_multiple

Parameter

source: 26 USC 213(d)(10)(B)(i)

- name: ltc_premium_increase_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 213(d)(10)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              If any increase determined under the preceding sentence is not a multiple of $10, such
              increase shall be rounded to the nearest multiple of $10.
  versions:
    - effective_from: '2026-01-01'
      formula: '10'

eligible_ltc_premium_base_limit

Derived

source: 26 USC 213(d)(10)(A)

- name: eligible_ltc_premium_base_limit
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(d)(10)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: The limitation table applies by attained age before the close of the taxable year.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if age <= ltc_premium_age_threshold_40:
            ltc_premium_limit_age_40_or_less_base
        else:
            if age <= ltc_premium_age_threshold_50:
                ltc_premium_limit_age_over_40_through_50_base
            else:
                if age <= ltc_premium_age_threshold_60:
                    ltc_premium_limit_age_over_50_through_60_base
                else:
                    if age <= ltc_premium_age_threshold_70:
                        ltc_premium_limit_age_over_60_through_70_base
                    else:
                        ltc_premium_limit_age_over_70_base

eligible_ltc_premium_indexed_limit_scalar_limit

Parameter

source: 26 USC 213(d)(10)(B)

- name: eligible_ltc_premium_indexed_limit_scalar_limit
  kind: parameter
  dtype: Count
  source: 26 USC 213(d)(10)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              each dollar amount contained in subparagraph (A) shall be increased by the medical
              care cost adjustment ... rounded to the nearest multiple of $10
  versions:
    - effective_from: '2026-01-01'
      formula: '0.5'

eligible_ltc_premium_indexed_limit

Derived

source: 26 USC 213(d)(10)(B)

- name: eligible_ltc_premium_indexed_limit
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(d)(10)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              each dollar amount contained in subparagraph (A) shall be increased by the medical
              care cost adjustment ... rounded to the nearest multiple of $10
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/213#eligible_ltc_premium_indexed_limit_scalar_limit
            output: eligible_ltc_premium_indexed_limit_scalar_limit
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        eligible_ltc_premium_base_limit
        + floor(
            (
                (
                    eligible_ltc_premium_base_limit
                    * medical_care_cost_adjustment
                )
                / ltc_premium_increase_rounding_multiple
            )
            + eligible_ltc_premium_indexed_limit_scalar_limit
        )
        * ltc_premium_increase_rounding_multiple

eligible_ltc_premiums_taken_into_account

Derived

source: 26 USC 213(d)(1)(D), 213(d)(10)

- name: eligible_ltc_premiums_taken_into_account
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(d)(1)(D), 213(d)(10)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: only eligible long-term care premiums ... shall be taken into account
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              means the amount paid during a taxable year ... to the extent such amount does not
              exceed the limitation
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        min(
            qualified_long_term_care_insurance_premiums_paid,
            eligible_ltc_premium_indexed_limit
        )

medicine_or_drug_taken_into_account

Derived

source: 26 USC 213(b), 213(d)(3)

- name: medicine_or_drug_taken_into_account
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 213(b), 213(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/213
            text: only if such medicine or drug is a prescribed drug or is insulin
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              prescribed drug means a drug or biological which requires a prescription of a
              physician for its use by an individual
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        payment_is_for_medicine_or_drug
        and (
            medicine_or_drug_is_prescribed_drug
            or medicine_or_drug_is_insulin
        )

lodging_treated_as_medical_care

Derived

source: 26 USC 213(d)(2)

- name: lodging_treated_as_medical_care
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 213(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              Amounts paid for lodging ... while away from home primarily for and essential to
              medical care ... shall be treated as amounts paid for medical care if...
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        payment_is_for_lodging_away_from_home
        and lodging_is_not_lavish_or_extravagant_under_circumstances
        and lodging_is_primarily_for_and_essential_to_medical_care
        and medical_care_is_provided_by_physician_in_licensed_hospital_or_equivalent_facility
        and not significant_element_of_personal_pleasure_recreation_or_vacation_in_travel

lodging_amount_taken_into_account

Derived

source: 26 USC 213(d)(2)

- name: lodging_amount_taken_into_account
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              The amount taken into account under the preceding sentence shall not exceed $50 for
              each night for each individual.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if lodging_treated_as_medical_care:
            min(
                lodging_amount_paid,
                medical_lodging_nightly_cap * lodging_nights * lodging_individuals
            )
        else:
            0

decedent_estate_medical_expense_treated_as_paid_by_taxpayer

Derived

source: 26 USC 213(c)

- name: decedent_estate_medical_expense_treated_as_paid_by_taxpayer
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 213(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              expenses ... paid out of his estate during the 1-year period beginning with the day
              after the date of his death shall be treated as paid by the taxpayer at the time
              incurred
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              shall not apply if the amount paid is allowable under section 2053 ... but this
              paragraph shall not apply if ... there is filed ... a statement ... and ... a waiver
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        expense_is_for_medical_care_of_decedent_taxpayer
        and expense_paid_out_of_estate_during_one_year_period_after_death
        and (
            not estate_tax_deduction_allowable_for_amount
            or (
                statement_filed_that_estate_tax_deduction_not_allowed_for_amount
                and waiver_filed_of_right_to_estate_tax_deduction_for_amount
            )
        )

cosmetic_surgery_excluded_from_medical_care

Derived

source: 26 USC 213(d)(9)

- name: cosmetic_surgery_excluded_from_medical_care
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 213(d)(9)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              medical care does not include cosmetic surgery or other similar procedures, unless the
              surgery or procedure is necessary to ameliorate a deformity...
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              cosmetic surgery means any procedure which is directed at improving the patient’s
              appearance and does not meaningfully promote the proper function of the body or
              prevent or treat illness or disease
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        procedure_is_cosmetic_surgery_or_similar

        and
        procedure_directed_at_improving_appearance_without_meaningfully_promoting_body_function_or_preventing_or_treating_illness

        and not procedure_necessary_to_ameliorate_deformity_from_congenital_abnormality

        and not procedure_necessary_to_ameliorate_deformity_from_accident_or_trauma

        and not procedure_necessary_to_ameliorate_deformity_from_disfiguring_disease

qualified_ltc_service_payment_treated_as_not_medical_care

Derived

source: 26 USC 213(d)(11)

- name: qualified_ltc_service_payment_treated_as_not_medical_care
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 213(d)(11)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              An amount paid for a qualified long-term care service ... shall be treated as not paid
              for medical care if such service is provided— (A) by the spouse ... or by a relative
              ... unless ... by a licensed professional ... or (B) by a corporation or partnership
              which is related...
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              This paragraph shall not apply for purposes of section 105(b) with respect to
              reimbursements through insurance.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        payment_is_for_qualified_long_term_care_service
        and not payment_is_section_105_b_reimbursement_through_insurance
        and (
            (
                service_provider_is_spouse_or_relative
                and not service_provided_by_licensed_professional_with_respect_to_service
            )
            or service_provider_is_related_corporation_or_partnership
        )

medical_care_expenses_after_section_21_exclusion

Derived

source: 26 USC 213(a), 213(e)

- name: medical_care_expenses_after_section_21_exclusion
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(a), 213(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              expenses paid during the taxable year, not compensated for by insurance or otherwise,
              for medical care
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              Any expense allowed as a credit under section 21 shall not be treated as an expense
              paid for medical care.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            medical_care_expenses_paid_not_compensated_by_insurance_or_otherwise
            - dependent_care_expenses_allowed_as_credit
        )

medical_care_deduction

Derived

source: 26 USC 213(a), 213(e)

- name: medical_care_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 213(a), 213(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              There shall be allowed as a deduction ... to the extent that such expenses exceed 7.5
              percent of adjusted gross income.
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/213
            text: >-
              Any expense allowed as a credit under section 21 shall not be treated as an expense
              paid for medical care.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            medical_care_expenses_after_section_21_exclusion
            - adjusted_gross_income * medical_expense_agi_floor_rate
        )

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 2053inferredUS Federal › Statutes › Title 26 › § 2053
26 USC § 2053inferredUS Federal › Statutes › Title 26 › § 2053
26 USC § 2053inferredUS Federal › Statutes › Title 26 › § 2053