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Think of a cafeteria in school. Lunch is paid for. You get a set number of options, and must choose which one you prefer. If you want something fancier or extra (say, a PPO, an age 29 rider, or a cookie if we're still talking food) you pay the extra out of pocket.
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Is a health insurance plan the same as a cafeteria plan?
No. A cafeteria plan allows you to choose from various options..
Can you claim health insurance as a tax deduction if on cafeteria plan?
No, you cannot claim a tax deduction for health insurance if you are paying for the plan through an employer's "cafeteria plan". The cafeteria plan is taking the money from your paycheck before any taxes are applied, so you are already getting the cost paid with tax-free dollars. You cannot claim it twice.
Can you deduct health insurance premiums you paid?
If you file Schedule A (long form) you can deduct your health insurance premiums as a medical expense. If you pay this through your employer, most likely you have it paid from pre-tax income such as through a cafeteria plan, then you are not allowed to deduct the premiums.
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