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IRS has ruled in a 1995 Field Service Advice (FSA 3042) that Medicare B
Premiums are NOT allowable as a health insurance deduction on line 29,
page 1 of a 1040 return of self-employed individuals. It said that because
Medicare B is a federal program available only to those who qualify under
the statute, it cannot qualify as a health insurance plan established
by a taxpayer under a trade or business.

I have found that most of the other health insurance of my clients
has been also subsidized and therefore is also not deductible.

Even subsidized health insurance premiums are deductible as
medical expenses on schedule A. Subsidized means a portion of the
premiums are paid by the employer.

When you said 'subsidized by the government', do you mean the individual paid after tax dollers ?.

If not, why IRS has to restrict this deductions ? Most of the individuals with Medicare B are seniors and if they are self employed means they may be doing some part time activities with low income. They need a break..

[quote="supeheterdyne"]IRS has ruled that Medicare B Premiums are NOT allowable as a health
insurance deduction on line 29, page 1 of a 1040 return of self-employed
individuals. Presumably because the insurance is subsidized by the government.

I have found that most of the other health insurance of my clients
has been also subsidized and therefore is also not deductible.

Even subsidized health insurance premiums are deductible as
medical expenses on schedule A.

Notice I edited my first post above.
A subsidized insurance plan is one where the employer pays a portion of
the total premiums.
I agree that the rule is dumb, but many other tax rules are also dumb.