Normally yes, if you are self-employed and eligible for the self-employed health insurance deduction, you can include your Medicare premiums/FEHBP in your self-employed health insurance deduction. It's a deduction on the front page of the 1040, line 29. By the way, both medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents.
Kicker: You can't deduct the costs of health insurance if you or your spouse were eligible to participate in a subsidized group health plan through an employer. This might be the case if you work a regular job and have your own business on the side, or if your spouse becomes employed and is eligible for family coverage under a group plan. If she takes the job and qualifies for the plan in December, for example, you might have paid for 12 months of health insurance coverage for yourself and your family but you can deduct only 11 months' worth of premiums from January through November because you were eligible for another plan in the last month of the year.
