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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.
Employees and Officers. Life insurance premiums paid by your company on policies where the life insured is an employee or an officer of the company, and where your company is not a direct or indirect beneficiary under the contract, are deductible.ife insurance premiums paid by your company on policies where the life insured is an employee or an officer of the company, and where your company is not a direct or indirect beneficiary under the contract, are deductible.