SE health Ins deduction while also receiving W-2

[AZ-Tax]

I have a client who received both a W-2 in 2007 and was also SE (self employed). The client did not participate in the W-2 employers group health ins plan (the client did not tell me if there was a health plan available thru his employer or not and I dont know if it makes a difference). My client paid his health ins premiums out of pocket. Would this be consider SE health ins premium and be reported on Sch C?

[JCH]

It makes a difference if your client was able to participate in a health plan maintained by his employer. See Code Sec. 162(1)(2)(B).

[Jesse]

http://taxes.about.com/od/deductionscredits/qt/healthinsurance.htm

JCH is correct. You can also see the link above.