It depends whether
your health insurance premiums were paid using Pre-tax
dollars or After-tax dollars.
Most premiums are
paid with pre-tax dollars, which
means they are deducted from your wages before taxes
are applied. Deducting them again as a medical expense would be
"double-dipping." Your employer would
report the amount of the premiums in box 12 with the code DD.
However, if your
health insurance premiums were deducted from your Net Pay (After taxes), then you may claim your health insurance
premiums as a medical expense.
