I have sinced looked on the IRS website and found my answer. Thought I would post it for those interested.<p>"Deductible Premiums<br>You can generally deduct premiums you pay for the following kinds of insurance related to your trade or business. <p>Fire, theft, flood, or similar insurance. <br>Credit insurance on losses from unpaid debts. <br>Group hospitalization and medical insurance for employees, including long-term care insurance. <br>If a partnership pays accident and health insurance premiums for its partners, it can deduct them as guaranteed payments made to the partners. <br>If an S corporation pays accident and health insurance premiums for its shareholder-employees, it can deduct the premiums. "<p><p>----------<br>Mike Reynolds,<br>GrassRoots Lawn Care, Florida