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The instructions for the CSS Profile line for medical expenses read:
Enter the amount of money your parents paid or expect to pay in 2010 for medical and dental expenses, including insurance premiums. Don't include amounts covered or reimbursed by any medical or dental plan including insurance or a government sponsored health care system. Don't include health insurance deductions for the self-employed from 2010 IRS Form 1040, line 29. If your parents included medical and dental expenses as an itemized deduction on their U.S. income tax return, they may enter the amount from Schedule A, line 1. (See IRS instructions for Form 1040, Schedule A for a comprehensive list of expenses to include.)
Can I include insurance premiums paid pre-tax?
Can I include payments that were made from a flexible spending account, also funded with pre-tax dollars?
I'm pretty sure neither of those would be allowed on Schedule A, line 1. But the CSS Profile made me report my flexible spending benefits as untaxed income, so it seems possible that it is permissible to count expenses paid with those dollars in that case.
Also it seems odd that if they don't want you to count pre-tax payments for health insurance, that that is not mentioned, considering that that is how a large number of people pay their health insurance premiums.
If we include both insurance premiums and amounts paid out of our flexible spending plan, it comes to about 8% of our AGI, and so would probably be worth including. If we can only include what the IRS allows on schedule A, line 1 then it's not going to be worth reporting.