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Insurance

How do I deduct COBRA premiums?

Quick Answer

COBRA premiums are deductible as medical expenses on Schedule A but only the amount exceeding 7.5% of AGI counts. Self-employed filers may deduct COBRA above-the-line as self-employed health insurance under §162(l) against SE income.

COBRA premium deduction paths Schedule A and self-employed.
Warren Team
Updated April 26, 2026
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The information provided is for educational purposes only and should not be considered as personalized financial advice. Warren is a registered investment advisor. Past performance does not guarantee future results. Please consult with a qualified financial advisor before making investment decisions.

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