Self Employed Health Insurance Plan requirements

[LCP]

I was under the impression that the sponsor of the plan had to be the self-employed business.

I'm being told that now, a self-employed husband could switch the family policy over to the wife's employer's group policy and still claim the self-employed health insurance deduction.

Two other points....... 1) the employer does not offer it pre-tax which would have been just as good and 2) the employee's share of the premium can be paid by check out of the busines rather than through a payroll withholding.

Does that sound right?

[Bees Knees]

TTB page 5-10 says:

Do not include on line 29 any amount paid for any month or part
of month in which the taxpayer was eligible to participate in a
subsidized health plan maintained by the taxpayer’s employer or
spouse’s employer.

TTB page 5-10 also says:

Insurance in the name of the individual. To qualify
for the self-employed health insurance deduction,
the insurance must be established by a business
[IRC §162(l)(2)(A)]. A sole proprietor can meet
this requirement by purchasing the health
insurance coverage under his or her personal
name. (Ltr. Rul. 200524001)

[LCP]

Thanks for the quick respone.... may I try another:

Employer has a plan that allows before-tax health insurance withholding and FSA's.

Employer stops FSA's switches to an HSA......... is there any reason the before-tax premium deductions can't continue?

[LCP]

Bump to try to get an answer to the second question ......

Employer currently has a plan that allows the employee's premium to be withheld before taxes as well as Flexible Spending Accounts.

Employer is switching to a high deductible plan with HSA accounts.

Can the premium still be pre-tax??