Health insurance payments can be deducted in certain circumstances. If you are self-employed or do not have access to an employer-sponsored health insurance plan, you may be eligible to deduct your health insurance premiums. Additionally, if you itemize your deductions and meet certain criteria, you may be able to deduct medical expenses, including health insurance premiums, that exceed a certain percentage of your adjusted gross income. It's important to consult with a tax professional or refer to the latest IRS guidelines to determine your eligibility for health insurance premium deductions. Keep in mind that tax laws and regulations can change, so it's crucial to stay informed about the latest updates regarding health insurance deductions and tax benefits.