When you were self-employed and not eligible for an employer-sponsored health plan through your spouse, you will be able to write off your health insurance premiums. You can't write off
more in health insurance premiums than you earned, though.
When you were an employee, if you paid your
health insurance premiums with your own after-tax money, it might be tax
deductible. Add up your health insurance premiums with other qualified
unreimbursed medical expenses, if all of those together are greater than 10
percent of your adjusted gross income, you can deduct the
part that exceeds 10 percent of your income, 7.5 percent for seniors age 65 and older.
When you were an employee, if you paid your health
insurance premiums with pre-tax money through
your employer, no deduction is allowed.
