No, the rules do not change for the subsidized health care plan when you retire. If you have employer sponsored healthcare, the premiums are not deductible as a business expense whether you are still working or you are covered as a retiree.
However, the Medicare Premiums are not employer subsidized premiums so Medicare Premiums can be deductible as a business expense if you otherwise qualify to deduct the expenses. Health Insurance premiums cannot be deducted for more than your business income. In other words, the premiums cannot create a loss for the business, but can bring your profit down to $0.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
