@thumper1 I don’t know, maybe not. Looking at the formula posted above I would think premiums are included if they are going to subtract my entire self employment health tax deduction but I’m unsure. And may be the school doesn’t do it that way anyway. My premiums were 16,000 and my out of pocket unreimbersed expexeses were 8,000. I’m going to apply either way just to be sure.