Personal life insurance premiums are generally not tax deductible. The Internal Revenue Service (IRS) does not allow individuals to deduct premiums paid for personal life insurance coverage on their federal income tax returns. However, there are certain situations where life insurance premiums may be tax deductible, such as when they are paid by a business for key employee insurance or when the policy is used for estate planning purposes. Additionally, some states may offer tax deductions or credits for life insurance premiums, so it's important to consult with a tax professional or financial advisor to understand the specific tax implications of life insurance in your area. Overall, personal life insurance premiums are typically not tax deductible.