On my Idaho return form 39R can I deduct health insurance premiums

    Depends.  The premiums are usually entered in the federal part of the return and carried over to the state return

    From Idaho instructions

    Column A: Deduct premiums you paid for health insurance for
    yourself, your spouse, and your dependents if those premiums
    haven't already been deducted or excluded from your income.
    If you claimed a deduction for health insurance premiums
    on your federal Form 1040, Schedule A, use the worksheet
    below, to calculate the deduction allowed for health insurance
    premiums. The worksheet follows the priority that itemized
    deductions first apply to health insurance premiums, then to
    long-term care insurance

    More info p 29 at this link
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