I have to assume their is, if you're purchasing directly for yourself, but are also considered a full-time employee of an employer that doesn't offer it to you.

I have to assume their is, if you're purchasing directly for yourself, but are also considered a full-time employee of an employer that doesn't offer it to you. Hrm... found this, to explain it... http://www.healthedeals.com/articles/are-health-insurance-premiums-deductible http://www.healthedeals.com/articles/are-health-insurance-pr... " if you’re self-employed and claiming the self-employed health insurance deduction on Form 1040, you don’t have to exceed the 10 percent mark. That’s because you’re writing the premiums off as an adjustment to your income rather than as a deduction." This is what I do. The standard approach many folks take is to "take a deduction" (which occurs at a different point in the tax calculating) - and for that, you can only deduct any amount that exceeds 10% of your "adjusted gross income". In my case, I'm adjusting the gross income by deducting the insurance expense there. That may only be something I can do because I'm not an employee of anyone? I do this every year and it's still confusing as heck to me. But the original point stands - anyone that is purchasing health insurance should be able to not pay any tax on the premiums. Or... no one should be able to(employee, employer, freelance). Level playing field theory and all that jazz...