No, ambulance insurance is not deductible.
Insurance Premiums
You can include in medical expenses insurance premiums you pay for policies that cover medical care. You can't include in medical expenses insurance premiums that were paid and for which you are claiming a credit or deduction. Medical care policies can provide payment for treatment that includes:
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Hospitalization, surgical services, X-rays;
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Prescription drugs and insulin;
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Dental care;
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Replacement of lost or damaged contact lenses; and
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Long-term care (subject to additional limitations). See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later.
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