Are premiums paid for Catastrophic Health Care deductible?

[revsgreco]

We have paid premiums for Catastrophic Health Care. Are these premiums tax-deductible? 

[PaulaM · Accepted solution]

Yes, the premiums (if paid for with after-tax dollars) are deductible as an itemized expense on schedule A. The total amount of your medical expenses will need to be greater than 7.5% of your adjusted gross income. Enter amounts under the Medical section.

If you are self-employed, enter the premiums under the business expenses.