Premiums are generally not tax deductible in the U.S. This treatment is for purposes of determining gross income and deductible business expenses only. After the deductible is met, the coinsurance benefits apply. Paid dividends were tax deductible by corporations. Interest paid is deductible in the municipal tax. It is tax deductible for the corporation paying it. There have been discussions on whether also a donation of time should be tax deductible. These limits apply to employers making deductible contributions. Collision coverage is subject to a deductible. He supported making family counseling tax deductible. The consumer with the $12,700 deductible will have to pay $12,700. ISF was levied on what remained of the gross value after subtracting deductible debts. Dwight picks a very cheap plan with little coverage, no benefits and a large deductible. Note that an OOP limit is not a deductible as is often reported. The average annual deductible is around $1,500.