Most people discover two things about long term care at the same time, and both are unpleasant.
The first is that Medicare does not pay for it. Not for a long stay in assisted living, not for an aide who helps with bathing and dressing, not for the years of custodial care that most families actually need.
The second is that the only large pot of money available is the IRA, and every dollar that comes out of it is taxable income.
So the real question is not whether you can use an IRA for care. You can, any time, for any reason. The question is how to do it without handing a third of it to the IRS.
There are specific provisions that help. Most people never use them.