Yes, you can take the Self-Employed Health Insurance (SEHI) deduction. The IRS rule disallows the deduction only if the employer plan is available to you as an active employee or spouse of an active employee. A retiree plan is not an active‑employee plan.
You can take the SEHI deduction as long as:
- You have net self‑employment income
- The premiums do not exceed that income
- You are not eligible for any other employer plan (your spouse’s employer, for example)
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
