Medical insurance for yourself is not deductible as a business expense, unless you set up a Section 105 medical reimbursement plan.
If you are not eligible to be covered by medical insurance through an employer, and purchase insurance on your own, the premiums would be deductible on Form 1040, line 29.
I've written about this:
http://www.tomcopelandblog.com/2011/...eductible.html
Join me on February 9th for my webinar "2011 Family Child Care Tax Update: How to Reduce Your Taxes." For details -
http://events.r20.constantcontact.co...&llr=yatrx4cab