Thank you so much for your response! PK-EA!!

I guess that means my entire premium will not be deductible it seems and furthermore, what you are saying is that medical expenses must exceed 7.5% of my adjusted gross income!

So, if my AGI is $150,000, what you are saying is that my combined allowable medical expenses must exceed $11,250 (7.5% x 150,000) and only that amount that is in excess of $11,250 is deductible!!!!

Thats not fair!! Most average taxpayers will not be able to deduct anything!!