The first sentence of that paragraph states "you pay"... so you can deduct any premiums that you paid for with your after-tax dollars. It includes any of your medical, dental, other supplemental insurance. In TurboTax, you would total all insurance amounts and enter it as one insurance premium expense.
- Federal Taxes
- Deductions and Credits
- Scroll down to Medical,
select Medical Expenses,
enter the total amount for all medical insurance premiums
The second part of that paragraph states " that were paid" - it means the premiums were paid by employer for example, or were not included in wages (therefore it is pre-tax money)... Also, "for which you are claiming credit or deduction" - pre-tax premium is a deduction in a way, you cannot deduct it again (that would be double dipping). Also, self-employed individuals can take a deduction as an adjustment to income... they can't deduct it again as a medical expense itemized deduction.
I hope I clarified the issue, the IRS verbiage is often confusing and needs "translating" just as often.
