I realize this is an old post, however, in order to deduct health insurance premiums you must first determine if they were made pre-taxable income or post-taxable income.
If your received a tax benefit by deducting your health insurance premiums before your income was taxed, you cannot claim the expense of the premiums on your schedule A. That would be considered double dipping.
If your premiums were deducted after your income was taxed, then you can only deduct the amount that exceeds your AGI by current percentage allowed for that year.
From what I've read, you cannot deduct any expenses for 2015 if you were reimbursed for even $1 of 2015 expenses. For the prior years', I'm not sure. I'm just responding to the premiums and whether they were deducted from income before tax or after.
