lynviator
New Member

Self-Employed Health Insurance Deduction

I had 2 jobs in 2016.  One of them I was an employee and received a W-2.  The other I was self-employed and received a 1099.  Neither of the 2 jobs offered health insurance so I had my own private policy.  My employee wages (W-2 wages) was 85% of my total income and my self-employed income (1099 income) was 15% of my total income.  Can I deduct 100% of the premiums on Form 1040 line 29 as Self-Employed health insurance deduction since neither employer offered health insurance?  Or can I only deduct 15% of the premiums (the self-employed portion of my income)?