@pgarside You will report your Refund of Premiums as 'Other Income'. You are only being taxed on this income once.
If you were able to deduct all or part of the premiums as a Self Employment Expense previously, you are actually only paying tax on any amount that exceeded your expenses.
This does not affect your Self Employment income/expenses on your 2020 return.
Click this link for more info on Insurance Premium Refunds.
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