Yes, Disability Insurance premiums can be tax-deductible for self-employed individuals. The IRS allows self-employed individuals to deduct the cost of health insurance, including Disability Insurance, for themselves, their spouses, and their dependents. The deduction is taken on the front of Form 1040, which means it reduces the individual's adjusted gross income (AGI), resulting in a lower taxable income. It's important to note that the individual must not be eligible to participate in an employer-sponsored health plan in order to qualify for this deduction. Additionally, the deduction cannot exceed the individual's earned income from the business. Self-employed individuals should consult with a tax professional or refer to IRS guidelines for specific details and eligibility requirements.