Deductable:

Insurance Premiums
You can include in medical expenses insurance premiums you pay for policies that cover medical care. Policies can provide payment for:

Hospitalization, surgical fees, X-rays, etc.,
Prescription drugs,
Replacement of lost or damaged contact lenses,
Membership in an association that gives cooperative or so-called “free-choice” medical service, or group hospitalization and clinical care, or
Qualified long-term care insurance contracts (subject to additional limitations). See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later.

If you have a policy that provides more than one kind of payment, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement

이게 이해가 잘 안되요. 그런니깐 보험약관에 이부분이 언급되어 있어야 디덕트가 된다는 말인가요. 정말로 이해가 안되네요.