"premium
payments for personal insurance are deducted on schedule A of the 1040
as well as medications, etc, see the instructions for schedule A"
Health Insurance Premiums (medical, vision, dental) fall into a different category than Life and are not Sched A if you fall under the Self-Employed rules as "earned income". Disability, we don't have enough info. Malpractice is "ordinary and necessary for business."
"Deduction for self employed isnβt new
If you buy your own health insurance, you should definitely know
about the long-standing health insurance premium deduction for the
self-employed.
Congress implemented a 25 percent deduction on self-employed health insurance
premiums in 1987 and made it permanent in 1994. The self-employed
received even better news in 2003 when premiums became 100 percent
deductible.
The deduction β which youβll find on Form 1040, Line 29 β allows
self-employed people to reduce their adjusted gross income by the amount
they pay in health insurance premiums during a given year. Youβll find
the deduction on your personal income tax form, and you can file for it
if you were self-employed and showed a profit for the year."
https://www.irs.gov/uac/Newsroom/Dont-Miss-the-Health-Insurance-Deduction-if-Youre-Self-Employed
