I pay pre tax health insurance totaling $18,830.38. Can I deduct these payments?

[christneb]

This amount is listed in box 12 as DD.  I understand that this is pre-tax but due to the total amount is large can I not deduct this as a health insurance credit?

[retiree]

Since it is paid with pre-tax money you have already received a tax benefit --it is NOT included in your taxable income amount.