topic Self employed Medicare Deduction if disabled in Deductions & credits

Self employed Medicare Deduction if disabled

dvdgarofalo — Mon, 23 Feb 2026 11:13:39 GMT

I understand that someone on social security who is self employed can deduct their Medicare B premiums.

Is the same true if someone is on social security dissability and is self employed? Will IRS distiquish them as different?

Thank you in advance.

Re: Self employed Medicare Deduction if disabled

VolvoGirl — Thu, 05 Jan 2023 01:18:52 GMT

It's not really different. They both come on a SSA-1099 Form. Self-employed health insurance deduction goes on Schedule 1 line 17 (which goes to 1040 line 10), as long as the expense is not greater than your net self-employment income. If it does exceed your net self-employment income it gets split automatically. An amount equal to your net self-employment income goes on Schedule 1 and the remainder gets added in to medical expenses on Schedule A. It will not reduce any SE Tax on a net profit. It just reduces your AGI.

How to enter in the Desktop Home & Business version
https://ttlc.intuit.com/community/entering-importing/help/where-do-i-enter-my-health-insurance-premiums-in-turbotax-cd-download-home-business-if-i-m-self/00/26387

Re: Self employed Medicare Deduction if disabled

VolvoGirl — Thu, 05 Jan 2023 01:21:15 GMT

Medicare plan B payments are qualified as Self-employed medical insurance premiums and should be entered under Business instead of in the SSA-1099 Social Security Benefits section.

Re: Self employed Medicare Deduction if disabled

dvdgarofalo — Thu, 05 Jan 2023 02:19:35 GMT

Thanks much.

Does it matter whether the benefits are recieved as a result of retirement or dissability? I assume IRS views them as teh same as both are on the ssa1099.

Re: Self employed Medicare Deduction if disabled

rjs — Thu, 05 Jan 2023 03:02:38 GMT

No, it doesn't matter. The self-employed health insurance deduction has nothing to do with the type of Social Security benefits. It's just Medicare Part B premiums that you paid. The fact that you paid the premiums by having them deducted from your Social Security benefits is irrelevant. So the type of benefits doesn't matter.

Re: Self employed Medicare Deduction if disabled

rjs — Thu, 05 Jan 2023 03:10:27 GMT

You get the self-employed health insurance deduction because you are self-employed, not because you get Social Security benefits. You would get the deduction whether or not you got Social Security. The Social Security benefits have nothing to do with the self-employed health insurance deduction. That's why the type of benefits doesn't matter.