Are health insurance premiums tax-deductible?

Bankrate states that health insurance premiums paid by an individual are tax-deductible, but the portion of health insurance paid by employers is not tax-deductible. To deduct health insurance that has not been paid pre-tax, the taxpayer must itemize premiums as medical expenses on Schedule A.

About.com notes that taking health insurance as an itemized medical expense deduction only works when combined with other medical expense deductions to reach a specified percentage, which changes based on the yearly tax code, of the taxpayer's income. Different processes exist for self-employed taxpayers; they use insurance premiums as an adjustment of income and list them on the first page of IRS Form 1040.