Phillip1
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Deductions & credits

Yes. 

You can deduct health insurance premiums that were paid out of pocket for you or your dependents. However, do not deduct premiums paid through an employer plan as they re generally deducted from your pay before tax.

See the following from IRS Publication 502:

Insurance Premiums

You can include in medical expenses insurance premiums you pay for policies that cover medical care. You can't include in medical expenses insurance premiums that were paid and for which you are claiming a credit or deduction. Medical care policies can provide payment for treatment that includes:

  • Hospitalization, surgical services, X-rays,

  • Prescription drugs and insulin,

  • Dental care,

  • Replacement of lost or damaged contact lenses, and

  • Long-term care (subject to additional limitations). See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later.

If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement.

Employer-Sponsored Health Insurance Plan

Don't include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. Also, don't include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2.