Deductions & credits

See Schedule C instructions page 7&8 for line 14.  You can only deduct Insurance for employees.

https://www.irs.gov/pub/irs-pdf/i1040sc.pdf

 

Do not include on line 14 any contributions you made on your behalf as a self-employed person to an accident and health plan. However, you may be able to deduct on Schedule 1 (Form 1040), line 17, the amount you paid for health insurance on behalf of yourself, your spouse, and dependents, even if you do not itemize your deductions. See the in- structions for Schedule 1 (Form 1040), line 17, for details.