It depends. Please see the 2019 Instructions for Idaho Form 39R on page 34, second column for Line 18 Health Insurance Premiums which state:
- Deduct premiums you paid for health insurance for yourself, your spouse and your dependents if those premiums haven’t already been deducted or excluded from your income. If you claimed a deduction for health insurance premiums on your federal Form 1040 or 1040-SR, Schedule A, use the worksheet on page 34 to calculate the deduction allowed for health insurance premiums. The worksheet follows the priority that itemized deductions first apply to health insurance premiums then to long-term care insurance.
The premiums you listed are deductible federally if you itemize your deductions, and these expenses along with other medical expenses exceed 7.5% of your Adjusted Gross Income.
- Medicare Part D: Premiums you paid are deductible for this voluntary prescription drug insurance program for persons with Medicare A or B. IRS Publication 502 Medical and Dental Expenses page 9
- Part F and G, commonly referred to as Medigap, are also supplement plans and any expense you paid for premiums would be deductible.
