I work for an employer who does not offer health insurance, being the only wage earner, I have a health insurance policy that I have to pay for out of pocket.

Can I deduct any of this cost? Do I have to be self-employeed to do this? And if I do have to be self-employeed, must that job be my major source of income?

As gurdison noted, health insurance premiums are part of your Schedule A itemized deductions.

You may be thinking of the adjustment to income available to the self-employed for health insurance. There are some gray areas yet to be litigated, but the IRS position is that this adjustment is available only for insurance acquired as a part of the self-employment activity.

This comes up for discussion now and again in Usenet's misc.taxes.moderated. You could do a Google search if you're interersted.

Phil