se health insurance deduction

[tax queen]

Are Medicare Part B and Part D premiums deductible as premiums above the line deduction for se taxpayers---1040 instructions say ok but pub 535 pg 18 TIP state they are not considered for purposes of se health insurance deuction --but next line states to take the deduction on Form 1040 Line 29--quite contradictory.

[Jiggers]

Are Medicare Part B and Part D premiums deductible as premiums above the line deduction for se taxpayers---1040 instructions say ok but pub 535 pg 18 TIP state they are not considered for purposes of se health insurance deuction --but next line states to take the deduction on Form 1040 Line 29--quite contradictory.

Yes.

You are reading a 2009 Pub 535. The 2010 has not been released.

IRS did confirm that you can, assuming you have a profit in the business.