Deductions & credits

There’s a standard worksheet that’s used in the computation, but it’s possible that there’s a different computation working for you.

According to Exceptions under Line 17, Self-Employed Health Insurance Deduction in 2021 Instruction 1040: 

Use Pub. 535 instead of the Self-Employed Health Insurance Deduction Worksheet in these instructions to figure your deduction if any of the following applies. 

• You had more than one source of income subject to self-employment tax. 

• You file Form 2555. 

• You are using amounts paid for qualified long-term care insurance to figure the deduction. 

Use Pub. 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the Marketplace, and advance payments of the premium tax credit were made or you are claiming the premium tax credit. 

See 2021 Publication 535 for more information.

Is the dental insurance expense personal or business-related?