SE Insurance deduction

[Burke]

This is a case where everyone is talking about something different.

1) Original poster was referring to the Self-employed health insurance deduction on the front of the 1040. IRS says you can go back and amend prior returns for Medicare Part B as qualifying for the deduction.

2) For 2010 only, the Self-employed health insurance deduction is also a deduction against SE tax.

3) If a sole proprietor hires a spouse as an employee, the sole proprietor can deduct health insurance provided to the spouse plus family benefits as a deduction on Schedule C for both income and SE tax purposes.

Please note that these are three SEPARATE issues. The original poster was only referring to issue number 1 above, not number 2 or 3.

I think we realized there were different issues. Although the OP did not ask about deducting his spouse's MC premiums as SEHI, he mentioned he did this. And appelman commented that he did not think this was correct. We agreed.