Ocean and Kitty are right (as usual)...I just wanted to add (and this is only where I am) that this would not be an emergency modification. Also, Kitty is right, the insurance - unless you only cover the first children on it, you would only get credit for their portion. If you have family coverage that covers you, your wife, first children and subsequent, you do not get to deduct the cost of the coverage for the entire family.