I am a business partner of an LLC and I am considered self-employed. The LLC paid health insurance premiums which I understand are deductible on Schedule 1, Line 17. But the first half of the year, I was actually a W-2 employee and the company covered some of my health insurance. The company re-structured in July and I became a partner. But the company re-did the taxes for the first half of the year so that all of my compensation for the whole year is considered guaranteed payments (including amount the LLC paid for my health insurance premiums all year). Am I eligible to deduct that whole amount of health insurance premiums, or only the amount for the second half of the year?