@grapeyip - If you paid the premiums for your children's health insurance, and you meet the requirements for the self-employed health insurance deduction, then you can include the premiums for the children's health insurance in your self-employed health insurance deduction if you claim the children as dependents, or if they were under 27 years old at the end of 2015, and the children are not eligible to participate in an employer health plan. The self-employed health insurance deduction is not a business expense deduction. It's a separate deduction in the adjustments section of Form 1040, but you have to have business income in order to take the self-employed health insurance deduction.
