gerrylewis
Returning Member

Self-employed health insurance deduction for retiree

Does Sched-1, Line-16, health insurance deduction apply if the person pays full price for retiree health insurance from a former employer? Retired 3 years ago and now back with a consulting firm as non-employee consultant. She is no longer "employed" and the health plan is not subsidized.

I'm concerned about this "The insurance plan must be established under your business." from the instructions. (Underlines are mine)

Also this: "But if you also were eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2019, amounts paid for health insurance coverage for that month can't be used to figure the deduction."

Thanks.