itonewbie
Level 15

If you are insistent on doing it your way, there is nothing we can do to convince you otherwise.  We tried to answer your questions and explain the technicality, Rick even providing a link the the IRS' own publication, but you appear to be no longer interested in the answers you solicited.

If I were you, I would re-read all the posts to better understand the discussions (with the backdrop being the premium paid does not qualify for above-the-line SEHI deduction).

---------------------------------------------------------------------------------
Still an AllStar