Deductions & credits

That explains why you have some medical premium in the medical expenses.  Self-employed health insurance deduction goes on Schedule 1 line 17 which goes to 1040 line 10, as long as the expense is not greater than your net self-employment income. If it does exceed your net self-employment income it gets split automatically. An amount equal to your net self-employment income goes on Schedule 1 and the remainder gets added in to medical expenses on Schedule A.