The deduction may be taken only for premiums paid for medical insurance, dental insurance and qualified long-term care insurance. Moreover, the deduction may be taken only for premiums for insurance that covers the taxpayer, spouse and dependents (Code Sec. 162(l)(1); IRS Pub. 535). The premiums paid for medical insurance and dental insurance are fully deductible (Code Sec. 162(l)(1)(B)). However, the amount of the deduction for qualified long-term care insurance premiums is subject to limitations based on the year-end age of the persons covered (Code Secs. 162(l)(2)(C), 213(d)(10); Rev. Proc. 2013-15).