Yes insurance you pay out of pocket and not deducted from your pay pre -tax. It is an itemized deduction on schedule A or can go directly towards self employment income if you have a net profit on schedule C.
Go to Federal
Deductions and Credits
Scroll down to Medical – Medical Expenses
You can only deduct the amount of unreimbursed Medical Expenses you actually paid over 7.5% of your AGI. So it might take a lot to be worth entering. And then all your itemized deductions have to be more than the standard deduction to get any benefit (so you would only be getting the benefit of the amount that puts you over the standard deduction). And since the Standard Deduction is increased more people will not need to Itemize.
