The IRS reports on the self-employed health insurance deduction:
How to figure the deduction.
Generally, you can use the worksheet in the Instructions for Form 1040 to figure your deduction. However, if any of the following apply, you must use the worksheet in chapter 6 of Pub. 535.
You have more than one source of income subject to SE tax.
You file Form 2555 (relating to foreign earned income).
You are using amounts paid for qualified long-term care insurance to figure the deduction.
See Form 8962 and its separate instructions and use Pub. 974 if the insurance plan established, or considered to be established, under your business was obtained through the Health Insurance Marketplace and you are claiming the premium tax credit.
You can lookup the forms or publications referenced at IRS.gov.
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