self-employment income is first reduced by contributions to your SE retirement plans and 1/2 your SE tax. if this leaves nothing left there is no deduction for SE health insurance. note we can not see your returns so can't say for sure this is your situation. another reason could be you have a net loss on schedule C or other sources that generate SE health insurance, if you are an S-Corp shareholder the SE health insurance must properly be included on your W-2. as wages.
