1040 Instruction Booklet can i deduct amount i paid for medical and dental insurance?
Deductible medical care expenses include the insurance premiums you paid for policies that cover medical or dental care.
you can but only when included in medical deductions and only the amount that is more than 7.5% of your adjusted gross income. hard to meet that restriction.
To find out if you can deduct the amount you paid for medical and dental insurance, you need to visit any nearby revenue office and consult. You can also visit http://www.irs.gov/pub/irs-pdf/i1040.pdf for more instructions.