In general, health insurance premiums are not tax deductible for most individuals. However, there are some exceptions to this rule, depending on your specific circumstances. If you are self-employed or have a small business, you may be able to claim a tax deduction for the cost of your health insurance premiums. In this case, you can claim the deduction on your income tax return using Form 1040, Schedule 1. If you are an employee, you may be able to claim a tax deduction for the cost of your health insurance premiums if you are paying for the coverage yourself and are not reimbursed by your employer. In this case, you can claim the deduction as an adjustment to income on Form 1040, using Form 8889. If you are 65 or older, you may be able to claim a tax deduction for the cost of your health insurance premiums if you are paying for Medicare Part B or Part D coverage. In this case, you can claim the deduction on your income tax return using Form 1040, Schedule 1. It’s worth noting that these tax deductions are subject to certain income limits and other restrictions, so it’s a good idea to consult with a tax professional or refer to the IRS website for more information on how to claim these deductions.