You can also include health insurance paid for children under the age of 27, even if the child is not your dependent.
The insurance plan must be established under your business.
If you were eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month, do NOT include amounts paid for health insurance coverage to calculate the deduction.
Medicare Part B premiums can be used to figure the deduction.
Also, amounts paid for health insurance coverage from retirement plan distributions that were non-taxable cannot be used to figure the deduction because you were a retired public safety officer.