Can I claim my child's health insurance premiums on my Missouri return that I paid for with after-tax dollars?

[austinj_baker]

I paid for my child's health insurance premiums out of pocket with after-tax dollars last year. I was unable to claim the premiums on my federal return because those expenses did not surpass 10% of my income. However, there is a spot on the Missouri return to deduct "Qualified Health Insurance Premiums." May I deduct the expenses? If so, do I write them in under my name or my wife's name. (there is not a box for child premiums)

[ChristinaS]

Yes, the deduction covers post-tax health insurance payments for you, your spouse, or your dependents.

Missouri does not make this obvious in their form instructions. But nothing is more official than the source of the law:

7. (1) As used in this subsection, "qualified health insurance premium" means the amount paid during the tax year by such taxpayer for any insurance policy primarily providing health care coverage for the taxpayer, the taxpayer's spouse, or the taxpayer's dependents.

http://www.moga.mo.gov/mostatutes/stathtml/14300001211.html