Yes, disability insurance premiums are generally tax deductible for self-employed individuals. The premiums can be considered a business expense and can be deducted on your tax return. However, there are certain criteria that must be met in order to qualify for the deduction. Self-employed individuals can typically deduct the full amount of their disability insurance premiums as long as the coverage is for the business owner, their spouse, or their dependents. The coverage must also be for loss of income due to accident or sickness. It's important to note that the deduction for disability insurance premiums is taken on the individual's personal tax return, not the business tax return. Additionally, the deduction cannot exceed the business owner's earned income from the business. It's always advisable to consult with a tax professional or accountant to ensure that you are meeting all the necessary requirements for deducting disability insurance premiums as a self-employed individual. In summary, disability insurance premiums are generally tax deductible for self-employed individuals, but it's important to meet the specific criteria and seek professional advice to ensure compliance with tax regulations.