Medical care insurance means a medical care insurance policy that covers you, your spouse, and dependents and provides surgical, medical, hospital, major medical, or other health service coverage. It does not include premiums for: Long-term care insurance, Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc., Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, or The part of your car insurance premiums that provides medical insurance coverage for all persons injured in or by your car.

If you participate in your employers fringe benefit cafeteria plan and agree to a voluntary salary reduction in return for a medical care insurance benefit, you may not consider the amount of your salary reduction an amount you paid for medical care insurance. In this situation, your employer is considered to have paid for your medical care insurance. Such programs may be known as, for example, flexible spending accounts, employee reimbursement accounts, etc.

Note If you are self-employed and deducted 100% of your medical care insurance cost on line 29 of your federal Form 1040 as a selfemployed health insurance deduction, do not complete Worksheet 1 or 2. No additional deduction is allowed.

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