Group Disability Insurance premiums may be tax deductible under certain circumstances. Employer-paid premiums for group Disability Insurance are generally tax deductible as a business expense. This means that if your employer provides group Disability Insurance coverage as part of your employee benefits package, they can typically deduct the cost of the premiums from their business taxes. However, it's important to note that employee-paid premiums for group Disability Insurance are not tax deductible for most individuals. The IRS considers these premiums to be paid with after-tax dollars, meaning they have already been taxed. Therefore, you cannot deduct them on your personal income tax return. It's always a good idea to consult with a tax professional or accountant for specific advice regarding your own situation. They can provide guidance on whether you may be eligible for any tax deductions related to group Disability Insurance premiums.