Yes, individuals can deduct their health insurance premiums under certain conditions. The premiums for individual health insurance are generally tax-deductible. However, there are specific criteria that must be met in order to qualify for this deduction. According to the IRS, you can only deduct your health insurance premiums if you meet the following conditions: 1. You are self-employed and not eligible to participate in an employer-sponsored health plan. 2. You are not eligible for any other employer-sponsored health coverage, including coverage through your spouse's employer. 3. You itemize your deductions on Schedule A (Form 1040) and the total medical expenses exceed 7.5% of your adjusted gross income. It's important to note that if you are eligible to participate in an employer-sponsored health plan, the premiums you pay for that plan are not tax-deductible. Additionally, the deduction for health insurance premiums is limited to the amount of your net self-employment income. It's always advisable to consult with a tax professional or refer to the latest IRS guidelines for the most accurate and up-to-date information on deducting individual health insurance premiums.