SEHI and Medicare Part B deducted from SS

[kamckinley]

Hi All,

I just want to make sure I understand the SEHI deduction properly, specifically with regards to Medicare premiums and also spousal coverage.

Married client, wife has Sch C income of $19,059, no Sch C for husband.

Health insurance premiums paid include the following:
Long term care premiums for taxpayer: 2,332
Long term care premiums for spouse: 2,642
Medicare Part B for taxpayer: 1,608
Medicare Part B for spouse: 1,608
Medicare supplement for spouse: 468
Medicare drug plan for taxpayer: 264
Total: 8,922

Per TTB 5-10, SEHI deductible amounts include health insurance premiums paid for the self employed taxpayer, spouse and dependents.
Per TTB 5-10, all Medicare Parts are eligibile for the SEHI.
Per other resources, long term care insurance premiums are included as health insurance premiums for the SEHI deduction.

So, on the surface it looks like all of the premiums above qualify for the SEHI.

My question is regarding the Medicare premiums. Do they need to be paid directly by the self-employed person? So are premiums deducted from Social Security not eligible for the SEHI deduction? I can't find anything that addresses this part (or at least I can't find a definitive answer on this).

This is a new client and last year the Medicare Part B premiums were included in the SEHI calculation even though they were deducted from the taxpayer's SS check. Trying to determine if that was the correct treatment and should continue or if the Part B premiums should have been left off the SEHI calculation.

Thanks for any help on this!

[kamckinley]

This topic has been beaten to a pulp over the years. Suggest you use search function for viewing other discussions.

The split here is about 50:50 whether you can even use the spouse's similar expenses for the SEHI adjustment for the actual Sch C owner. YOUR call!

FE

Thank you for the response, I appreciate it.

I did use the search function (I always do, I know what a goldmine this forum is), but all the discussions I found on SEHI and Medicare premiums were several years old, and I still had questions, so I thought it was worth revisiting.