Ah -- nevermind. I found what looks like a definitive no, from the IRS:http://www.irs.gov/taxtopics/tc502.html If you are self-employed and have a net profit for the year, you may be able to deduct (as an adjustment to income) the premiums you paid on a health insurance policy covering medical care including a qualified long-term care insurance policy covering medical care including a qualified long-term care insurance policy for yourself and your spouse and dependents. You cannot take this deduction for any month in which you were eligible to participate in any subsidized health plan maintained by your employer, your former employer, your spouse's employer, or your former spouse's employer.Ain't it usually the case that you find what you're looking for just after you ask someone else to help? Thanks anyway.-ChuckInside Value Home Fool
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