Does this still apply?

[JG EA]

Brad Imsdahl 02/28/07. TTB, page 5-10, Did You Know, provides two citations for the information presented. Neither citation specifically addresses how the rule applies to partners in a partnership.

You certainly can try to apply logic and guess how the IRS will rule, but TTB only mentions sole proprietors and S corporation shareholders because those are the only two the IRS specifically addressed.

And many commentators out right disagree with the logic in the IRS Headliner concerning S corporations, which basically has next to no authority at all.

TTB cannot comment on partners in a partnership because there isn’t anything to base it on.

I have partners buying their own health insurance in their own names. It seems I can put this above the line for them except for that pesky "in the name of " stuff. But, there is an exception for self employed and in this light the partners are self employed.

So I wanted to know if this still applies or if you have found other information and now the IRS has commented on partners in a partnership buying their own health insurance.

[Bees Knees]

I haven't read any new info on this. That doesn't mean there isn't something out there. It just means I've been busy doing other stuff.

[JG EA]

Thanks for your comment.