Hey if you are self employed, you can deduct your spouse’s medical insurance and medical expenses on your Schedule C and save some itemized deductions. Setting up a Section 105 Medical Reimbursement Plan for your employees allows you to deduct them on the front of your return rather than as a medical expense on Schedule A. You also can reduce your self employment tax by the expenses, but your spouse has to take a salary which will probably wipe out most of those savings. Obviously if you have employees, you have to let them participate in this plan also. It can take some planning to get this right so you can save the max on this.