Hi. Client MFJ both  retired and collecting SS and paying medicare. Husband is  self employed carpenter. He has government pension. Continued his health insurance in retirement. Premiums deducted post tax from monthly pension.  I know I can deduct medicare premiums for both  he and his wife from the SE income (to the extent of profit) but other health premiums seems to be "grey". Law says can't deduct employer subsidized premiums, but he has no employer. Also would think the reason for that would be that employee premiums are already pre-tax.  Any one have any ideas/ opinions about deducting his monthly premiums as a retiree? Thanks!