Suppose a couple who is married (and files taxes jointly) has an ESI premium of 2,600 for the year total for the two of them (not each). Their adjusted gross income (so income minus the standard deduction ) is $82,000. How much do they save in taxes because their premium is tax deductible? Note that their premium crosses tax brackets so you need to calculate this with some of the premium at 12% and some at 22%