Virginia - Code 106 Long-Term Premiums

If you are not seeing Code 106 (long-term premiums) as a selection in the Virginia program, it is likely because first the long-term premiums must be entered in the Federal program, under Itemized Deductions (not to be calculated and taken on the Federal return, only to let Code 106 appear on the Virginia return). Once that information is entered, you will see Code 106 as a selection on the Virginia Return.  Please follow the steps below:

  1. Click Federal
  2. On the Federal Quick Q&A Topics screen, click Itemized or Standard Deductions to expand the category
  3. Click Medical and Dental Expenses
  4. Click Continue and on the screen Itemized Deductions - Long Term Care Insurance Premiums, enter the amount but do NOT enter the age of the person (so the expense does not actually calculate on the Federal return) and click Continue
  5. Click State
  6. Click Virginia (Desktop users, located under the Basic Info tab)
  7. Click Deductions to expand the category, click Other Deductions and then click Yes to view the screen where Code 106 and the Long Term premium deduction amount will be reflected.

You would then also ignore the Yellow Alert Warning: Insurance Premiums when you run the Alerts which tells you to enter the age of the person for the Federal entry, because you do not want the deduction to be taken on the Federal Schedule A.