2023 is my first year as a self-employed. I have a LTC policy that I pay on my own and I'm not eligible for any other plan that is subsidized. I first entered the premiums in my personal deduction section as a medical expense. It is shown on Schedule A “Medical Expense Worksheet” 2e. However, the instructions say "if LTC premiums are associated with a specific business activity, enter directly in Self-employed Health and Long-term Care Insurance Deduction". Item 2 of Form 7206 is for LTC payments and once I entered there, I do get the deductions. I just wanted to make sure that this is the correct place for entry as I'm not sure what is meant by my premiums being "associated with a specific business activity".
