Are the pretax premiums paid by the employee out of their paycheck for employer provided insurance (195-C plan) is deductible?

[r_s_dale]

Is this a new deduction for 2016?

[KenH1 · Accepted solution]

Yes, but your premiums are already being "deducted" via a reduction in your taxable income.  Note that box 1 of your W2 is reduced by your premiums paid.  They are also reported in box 12 or 14.  Don't enter these in the deductions section.

This is actually a good thing, since you don't need to surpass the 10% AGI floor that is applicable for most medical expenses.