How do I deduct COBRA payments?

This answer was provided by Mark Misselbeck, Levine Katz Nannis & Solomon PC, Needham.

Q: Are COBRA Health payments deductible even if I don't itemize? - Robert, Boston

A: Unless you itemize your deductions AND your medical expenses exceed 7.5% of your Adjusted Gross Income, the only way that you could get a deduction for COBRA Health Insurance payments would be if you are self-employed, with sufficient self-employment income to equal or exceed the COBRA payments.