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Business & farm
I'm aware of that language in the Pub on page 21 and that's the problem. I interpret that language to mean that the self-employed person must be the policy holder who is listed as the recipient on Box 4 of the 1095A, not as the recipient's spouse on Box 7. If the self-employed person's spouse is listed as the policy holder, then the self-employed person cannot take the deduction. See the following 3 articles:
https://finance.zacks.com/can-cobra-qualify-selfemployed-health-insurance-deduction-10199.html
https://www.creditkarma.com/tax/i/de[product key removed]ance-costs
https://www.healthsherpa.com/blog/understanding-self-employed-health-insurance-deduction/
https://overnightaccountant.com/blog/article/im-self-employed.-can-i-deduct-my-spouses-healthinsuran...
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