For calendar year 2018, jean was a self-employed consultant with no employees. she had $80,000 of net profit from consulting and paid $7,000 in medical insurance premiums on her policy covering 2018. how much of these premiums may jean deduct as a deduction for agi? as an itemized deduction? if an amount is zero, enter "0". self-employed persons can deduct % of their medical insurance premiums as a deduction for agi in 2018. thus, jean may deduct $ as a deduction agi and she may deduct $ as an itemized deduction (subject to the agi floor).