can I claim health insurance I am not working

[Bsch4477]

Cost of health insurance premiums can only be deducted as an itemized deduction. 

[rjs]

Health insurance premiums are a medical expense. Your total unreimbursed medical expenses are reduced by 7.5% of your AGI, and only the remainder is deductible. (In TurboTax enter the full amount that you paid. The 7.5% of AGI will be subtracted on your tax return.)

In addition, medical expenses are an itemized deduction. They will not reduce your tax or increase your refund unless your total itemized deductions are more than your standard deduction.

[VolvoGirl]

You can only deduct the amount of unreimbursed Medical Expenses and insurance you actually paid over 7.5% of your AGI.  And then all your itemized deductions have to be more than the standard deduction to get any benefit (so you would only be getting the benefit of the amount that puts you over the standard deduction).  And since the Standard Deduction is increased more people will not need to Itemize.

For 2025 the standard deduction amounts are:

Single 15,750 + 2,000 for 65 and over or blind (17,750)

HOH 23,625 + 2,000 for 65 and over or blind

Joint 31,500 +  1,600 for each 65 and over or blind (both 34,700)

Married filing Separate 15,750+ 1,600 for 65 and over or blind

For 2024 the standard deduction amounts are:

Single 14,600+1,950 for 65 and over or blind

HOH 21,900 + 1,950 for 65 and over or blind

Joint 29,200 +  1,550 for each 65 and over or blind (both 32,300)

Married filing Separate 14,600 + 1,550 for 65 and over or blind