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New Member
posted Feb 15, 2022 1:17:36 PM

Can direct-pay, Out-of-Pocket Healthcare Premiums be deducted when not purchased through the Marketplace?

Last year my wife and I (both retired, married filing jointly) purchased healthcare through the marketplace, got a 1095-A, and deducted our premium payments. This year we went direct through the carrier for the same price as the marketplace. The entire amount paid was out of our own pockets. No 1095-A since it was not via the marketplace. It doesn't look like we can deduct our premiums under the circumstances, which seems wrong to me. We are out of pocket regardless of using the marketplace or not. Anyone know how we can claim our premium payments as a deduction??

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2 Replies
Level 15
Feb 15, 2022 1:21:29 PM

Health care insurance premiums and other medical expenses that you paid with out of pocket funds are an eligible medical expense that you can deduct using Schedule A for itemized deductions. However, only your total medical expenses that are greater than 7.5% of your Adjusted Gross Income (AGI) can be deducted. Your total itemized deductions reported on Form 1040 Schedule A must be greater than the standard deduction for your filing status to have any tax benefit.

 

Standard deductions for 2021

Single - $12,550 add $1,700 if age 65 or older
Married Filing Separately - $12,550 add $1,350 if age 65 or older
Married Filing Jointly - $25,100 add $1,350 for each spouse age 65 or older
Head of Household - $18,800 add $1,700 if age 65 or older


To enter your medical expenses -

Click on Federal Taxes (Personal using Home and Business)
Click on Deductions and Credits
Click on I'll choose what I work on (if shown)
Scroll down to Medical
On Medical Expenses, click the start or update button

 

Or enter medical expenses in the Search box located in the upper right of the program screen. Click on Jump to medical expenses

New Member
Feb 15, 2022 3:12:48 PM

Thanks