Self employed health insurance

[Earl]

IRS has determined that a spouse's medicare premiums are not allowed as an above the line deduction unless the spouse is likewise self employed. Pub 535 revised to say that Medicare premiums have to be paid in the name of the self employed person to qualify.

[FEDUKE404]

Seems logical

IRS has determined that a spouse's medicare premiums are not allowed as an above the line deduction unless the spouse is likewise self employed. Pub 535 revised to say that Medicare premiums have to be paid in the name of the self employed person to qualify.

Who would ever in the first place try to claim as a SEHI deduction the Medicare premiums which the spouse paid ???

It would seem quite tough for the "real" Sch C person to treat that as an authorized SEHI adjustment to income. There is a bit of difference between premiums on a single policy that provides additional coverage for a spouse versus the spouse's own (Medicare) coverage.

And, of course, if the spouse is also self-employed, the dollar limitations from that Schedule C would separately come into play based upon that separate Sch C filing.

FE