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18. HEALTH AND DENTAL INSURANCE DEDUCTION.

It is typically to your advantage to take this deduction on line 18 instead of Schedule A, due to the Schedule A reduction of medical and dental expenses by 7.5% of federal AGI. Schedule A cannot contain any health or dental insurance premiums which are used as a deduction on line 18.

Enter 100% of the amount paid for:

  • health insurance premiums
  • supplemental health insurance, such as:
    • Medicare B supplemental medical insurance
    • Medicare D voluntary prescription drug insurance
  • dental insurance premiums
  • long-term nursing home coverage premiums

Do NOT include:

  • “Medicare tax withheld” on your W-2
  • pretaxed premiums

About Pretaxed Premiums

This deduction is not available to individuals who have paid health or dental insurance premiums on a pretax basis. Pretax occurs when an employer subtracts the amount of the health or dental insurance premium from an employee's gross wages before withholding federal and state income taxes. See your payroll department if you do not know whether or not your health or dental insurance was paid on a pretax basis.

Married Separate Filers:

If one spouse is employed and has health or dental insurance premiums paid through his or her wages, that spouse will claim the entire deduction. If both spouses pay health or dental insurance premiums through their wages, each spouse will claim what that individual paid.

If both spouses have self-employment income, the deduction for self-employed health or dental insurance must be allocated between the spouses in the ratio of each spouse's self-employment income to the total self-employment income of both spouses. If health or dental insurance premiums are paid directly by one spouse, that spouse will claim the entire deduction. If both spouses paid through a joint checking account, the deduction will be allocated between the spouses in the ratio of each spouse's net income to the total net income of both spouses. For this net income calculation, do not include line 18, the health or dental insurance deduction.

(Examples of how to prorate)


Go to Line 17

Go to Line 19