dmertz
Level 15
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Deductions & credits

The only requirements are that your deduction for self-employed health insurance premiums does not exceed the net earnings available to support the premium payments claimed for the deduction (net profit minus the sum of the deductible portion of SE taxes and any self-employed retirement deduction), and that the insurance is in your name or the name of your business.    The fact that you might not have received any more self-employment income after some point in the year is irrelevant.  Being a disregarded entity, a sole proprietorship is a calendar-year business.

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