WA PFML premiums deduction as Self-employed

Forum|Forum|1 year ago
February 18, 2025
1 reply
24 views

Hello,

As a self-employed individual, can I deduct from my Federal tax return the Paid Family Leave premiums I paid to be part of the Washington state PFML program?

Someone has already asked the question in the forum here but the answer provided was not specific to the PFML premiums and instead focused on Insurance premiums, which is different.

Thank you

Ask the Experts - USAA - Feb 2025

DaveF1006

Level 15

Yes. The employer can deduct this amount as a business expense under § 162. Federal Income Tax Treatment of Benefits. Family Leave Benefits. These premiums are considered part of your business expenses, similar to other insurance premiums you pay for your business.

To deduct these premiums, you would typically include them in the "Other Expenses" section of Schedule C (Form 1040), which is used to report income or loss from a business you operated or a profession you practiced as a sole proprietor.

IRS Section 162

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