It depends.  There is a self-employment health care deduction which you may be able to claim, but it is not a direct deduction against self-employment income, but rather, is considered separately.  This is because the deduction does not reduce your self-employment tax, but does reduce your income tax.  Your out-of-pocket Medicare and medicare supplement premiums are deductible (as long as you are not covered by employer health coverage), up to the amount of self-employment income you report.