A: No. Premiums paid on your personal life insurance are a personal expense and are not tax deductible.
It doesn't matter whether the premiums are paid by the insured or by another person. For example, premiums paid by an individual for insurance on the life of his or her spouse are nondeductible personal expenses of the individual. Premiums are not deductible regardless of whether the insurance is government life insurance or regular commercial life insurance.
Although life insurance premiums are not deductible, they may be deductible as the payment of alimony or as charitable contributions.