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Business & farm
For a quick overview, see https://kb.drakesoftware.com/Site/Browse/10109/1065-Entering-Payments-for-Partner-Health-Insurance
Generally, the premiums are treated as guaranteed payments which the partners include in income (and the partnership can deduct unless the accounting results in a reduction in distributions to the partners). The partners can then deduct the premiums paid as adjustments to income.
‎July 21, 2023
8:13 AM