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Premiums are not deductible regardless of whether the insurance is government life insurance or regular commercial life insurance. Although life insurance premiums, as such, are not deductible, they may be deductible as the payment of alimony or as charitable contributions.
1 Medical expenses deductible as an itemized deduction. 2  Long-term health care insurance deductible as a medical expense. 3  A deduction by self-employed individuals for health insurance costs. 4  The deduction may not exceed the net earnings from the trade or business in which the insurance plan is established.