Self employed health insurance

[gman]

Taxpayer retired from state job is now working on his own. He draws retirement and they withhold for heath insurance.
Does that qualify as self employed health insurance?

[FEDUKE404]

Sehi

Taxpayer retired from state job is now working on his own. He draws retirement and they withhold for heath insurance.
Does that qualify as self employed health insurance?

Yes, so long as he meets all of the other requirements for SEHI (Sch C income > insurance / cannot be covered by spouse, etc).

If the scenario you described was not in place for all 12 months of 2014 (e g he was still an "employee") then you may need to make some allocations.

(I assume there is no such thing as "pre-tax" premium issues for retirement income.)

Is Medicare B in the picture? ?

FE

[gman]

No medicare

in 2014.

thanks