You would not need to enter them on your return unless you are itemizing your return or self-employed and taking the self-employed health care deduction.
If you are itemizing your return, you can enter them under Deductions and Credits>>Medical Expenses. As you walk through the questions you will be prompted to enter health insurance premiums.
If he is self-employed, then you will enter this in the business income and expenses under Other Common Expenses>>Health Insurance.
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