# [Health Insurance] 65, Tax Treatment of Individual Health Insurance Premiums

Page: https://stenobird.com/podcast/insurance-exam-prep-7644557/health-insurance-65-tax-treatment-of-individual-health-insurance-premiums
Text version: https://stenobird.com/podcast/insurance-exam-prep-7644557/health-insurance-65-tax-treatment-of-individual-health-insurance-premiums.md
Podcast: [Insurance Exam Prep](https://stenobird.com/podcast/insurance-exam-prep-7644557)
Published: 2026-05-31T23:26:01+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/2bc4380b-22c9-4932-980a-35309f34afc2.mp3
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Duration seconds: 164

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - Self-employed individuals can take an above-the-line deduction for health insurance premiums, up to the net profit of the business. - Employees paying for individual policies with after-tax dollars can only deduct premiums as an itemized medical expense. - The itemized deduction for medical expenses is only for costs that exceed 7.5% of Adjusted Gross Income (AGI). - Marketplace plans may offer a Premium Tax Credit to lower costs, which is a credit and not a deduction. - COBRA premiums are treated as a standard medical expense, subject to the 7.5% AGI floor, with no special tax treatment. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

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## Transcript

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