Self-employed individuals may be able to deduct disability insurance premiums for tax purposes, but the rules can vary depending on the specific circumstances. Generally, if the disability insurance premiums are paid with after-tax dollars, the benefits received would be tax-free, and therefore, the premiums would not be deductible. However, if the premiums are paid with pre-tax dollars, such as through a business expense, the benefits would be taxable, and the premiums may be deductible. It's important for self-employed individuals to consult with a tax professional or accountant to determine the specific tax treatment of their disability insurance premiums based on their individual situation.