Can I enter the amount I pay for medical premiums as a deductible medical expense when I itemize?

[Wessex2020]

I am retired law enforcement and have medical insurance payments deducted from my pension check.  They are taxed and are part of my gross pay.  Are these deductible?  (Not talking about the retired officer pension protection act  (PPA) deduction of $3000).   As retiree, I worked part time doing consulting.

[AmyT]

Yes, you can deduct the medical insurance premiums that you pay, as long as they are not paid using pre-tax dollars.

Additionally, if you file a schedule C for your consulting work, you are allowed to deduct the insurance premiums that you pay as self-employed health insurance to the extent that you have profits.

[Wessex2020]

I don't  "pay" self-employed  insurance premiums for health.  I only use the plan from my retirement pension.  I cant deduct them twice, right?

[AmyT]

You are correct - you can't deduct them twice.  However, even if the premiums are paid from your pension, you can treat it a self-employed health insurance.  The advantage to doing this is that it is fully deductible.  If you deduct them as an itemized deduction, they (along with the rest of your medical expenses) are only deductible to the extent that they exceed 10% of your income (7.5% if you were born before January 2, 1952).

[Wessex2020]

I probably should have mentioned that my former employer (from whom I receive the pension) also contributes to the medical insurance premiums.  Again none is taxed and the "employer" portion is not included as 1099-R income.  thanx for the replies!