Can you claim health insurance as a tax deduction if on cafeteria plan?

If you are enrolled in a cafeteria plan at your workplace and are paying for health insurance premiums with pre-tax dollars, you can claim the premiums as a tax deduction on your federal income tax return. This is because cafeteria plans are considered to be employer-sponsored health insurance plans, and premiums paid with pre-tax dollars are considered to be employer contributions.

To claim the deduction, you will need to include the amount of your health insurance premiums that were paid with pre-tax dollars on Form 1040, Schedule A, line 1. You will also need to attach Form 8955-SSA to your tax return. This form is used to report employer contributions to health insurance plans.

It is important to note that if you are reimbursed for your health insurance premiums by your employer, you cannot claim the premiums as a tax deduction. This is because reimbursements from your employer are considered to be taxable income.