It would appear to be health benefits (HB) paid through his payroll deduction before tax was applied. This means the money he used to pay for health benefits was not taxed and for this reason those premiums cannot be used as an itemized deduction.
Enter the information in the W2 box number that is associated with your physical W2 in TurboTax Self Employed. If it is not in a box such as box 14, then you do not need to make an entry.
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