[evp490]

Could someone clear up the rule for this? I thought they were fully deductible but I’ve gotten a few problems in a textbook where they are not deductible.

Also, a reimbursement on disability insurance / disability insurance premiums?

[tuanxn]

Self-Employed Health Insurance premiums are deductible FOR AGI (Above the line)

Medical and accident (NOT life or disability) insurance for yourself, your spouse, and your dependents are deductible in excess of 10% (7.5% if age 65 or older) of AGI

Regarding disability insurance premiums (never deductible by the individual):

If they are paid by you, they are not deductible and when you receive the proceeds, they are not included in taxable income.

If they are paid by your employer (you're reimbursed for them), they are deductible by your employer and when you receive the proceeds, they are included in your taxable income.

Probably good to note that any reimbursed premiums paid by your employer are not paid by you, so you cannot include them in medical expenses.

[Author]

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