My son had no income in 2018. His health insurance premiums cost approximately $5800 in 2018. If he files a tax return for 2018, would he receive some sort of refund?

[DoninGA]

How were the premiums paid if he had no income?

[rogers3298]

I paid them.

[Vanessa]

No, there would not be a deduction available for him for paying his health insurance premiums since you paid them. 

If this was insurance through the marketplace, he would not be eligible for a premium tax credit either since he had no income.

However, if you can claim him as a dependent on your return and you are itemizing your return, you would be able to deduct these premiums as a medical expense.