An owner/officer of an S-corp is permanently stationed abroad and wants to claim the foreign earned income exclusion on his salary. The corporation pays for his medical insurance and adds the payment to his taxable wages. He then reports an adjustment for self-employed medical insurance. I presume this would be considered a deduction directly related to excluded income and would be deducted from the total excludable income on Form 2555. My question is: Can he forgo the above-the-line adjustment and instead deduct this amount as a medical expense on Schedule A?