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Can you deduct COBRA insurance premiums paid on Sch A of the 1040?

Since COBRA health insurance premiums are paid with after tax dollars, can you deduct them on Schedule A as medical expenses on the 1040 form? If you can find a source website, please list it. Thanks

Public Comments

1. You could take it as an itemized deduction on Sch-A subject to 7.5% limitation of your income. But wait... Check to see if you qualify for Health Coverage Tax Credt http://www.irs.gov/pub/irs-pdf/p502.pdf instead. That would probably be better.
2. Yes and don't forget that they may also be deductible on your State return.
3. Yes. However, you may find that the 7.5% AGI reduction can still wipe out most of it. Note, the HCTC deduction is only if you are eligible. If you filed for unemployment coverage, you would have been told about it at that time if you were--and offered the opportunity to sign up then. Many jobs are NOT certified by the department of labor as being covered. (Mangagers and white-collar jobs do not qualify. Blue-collar manurfacturing jobs might.)
4. Yes they are deductible medical expenses. You can only deduct the portion of your total medical and dental expenses that exceeds 7.5% of your adjusted gross income. Read the instructions for medicaL expenses on schedule A. There's nothing special about COBRA premiums taxwise, so follow the instructions for medical insurance premiums in general, since that's what they are.
5. Yes. Unless you already qualify to itemize it wont matter.