Can the Self Employed deduct Aflac Accident Policy Premiums under the self-employed health insurance deduction ?

[Coleen3]

No. Accident insurance has never been considered health insurance.

Insurance Premiums You Can't Include

You can't include premiums you pay for:

• Life insurance policies;

• Policies providing payment for loss of earnings;

• Policies for loss of life, limb, sight, etc.;

• Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury;

• The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents isn't stated separately from the part of the premium providing insurance for medical care for others; or

• Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income.

Taxes imposed by any governmental unit, such as Medicare taxes, aren't insurance premiums.

https://www.irs.gov/publications/p502#en_US_2018_publink1000178961