If you offer a group health insurance program to your employees, the premiums are deductible. Your malpractice insurance is a deductible expense, as is any liability coverage you have on your office and property. The cost of workers' compensation insurance is deductible, and contributions to any state unemployment insurance fund. If you bond any of your employees, that is a deductible expense. I am amazed how many chiropractors do not have this type of coverage.
Car insurance gets into the tricky area.
You can deduct the cost of auto insurance if you use your car in your practice. That's where it gets tricky. If you claim that you use your car partially in your practice, then you can only deduct that percentage of your premium. Life insurance premiums, for the most part, are not deductible. Well, it may sound that way to you, but to the IRS, it's just insurance and is not deductible.