Is Health insurance a tax deductible?

I've been paying my mom's health insurance for the last couple of months. It costs about $450 a month. Can i deduct this amount wen i file my income tax refund?
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Probably not. You could deduct medical expenses such as health insurance if your mother is your dependent. If your mother is not your dependent, you could still deduct the health insurance if you provided over half of your mother's support, but she does not qualify to be your dependent because she had income subject to tax of $3,500 or more in 2008.
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