Jan premium paid for 2026 in 2025 - Self Employed

[gk5040]

I am self employed with a small part time job and pay my own health ins premiums. In 2025 I qualified for a small govt subsidy but had to pay some of it back.  I know where that was calculated on form 8962.  I entered all the information from the form 1095A into turbo tax.  I see the premiums paid from the 1095A and the repayment of the subsidy is on line 17 of schedule 1.  I also paid a big unsubsidized Health care ins premium for January 2026 in Dec 2025. Where do I add the Dec payment for Jan to increase my self employment health ins deduction credit. I am not filing schedule A to itemize health ins.?  To I manually add it to schedule 1, line 17's number???  

[MinhT1 · Accepted solution]

In TurboTax, you enter your health insurance premiums in the Business Expenses section of your business.

The deduction is limited to the amount of net income (profit) of your business.

Go to Business Expenses > Other Common Business Expenses > Health Insurance Premiums.

TurboTax will transfer the amount to Part II line 17 of Schedule 1 of form 1040 (self-employed health insurance deduction).

[gk5040]

Thank you so much for your quick reply, I truly appreciate the help, it took a few minutes to find where to add that insurance premium but I found it!  I dont claim many, if any expenses, with my part time job, too afraid of the IRS:)  Since health ins is so outrageous this is the one thing I do claim, my husband retired early so we do not qualify for medicare yet.  I was thinking I had to manually add it in a form not realizing there was a place to add it in the Easy Steps.  I am grateful for your help.   I understand and know I can not include it next year.  I make very little in my part time job.  Without the govt subsidy, our health Ins costs more than double what I make in my little side job.   Next year my health premiums will be more than double what I make, so actually this helps me this year because next year I wont be able to declare it all for the self employed health ins deduction.  Thank you again....this increased my refund $630

[gk5040]

How do I back into Schedule 1, Line 17 Self-employment health ins deduction's number  My self employed income is $12498, my Marketplace ins premium plus the subsidy payback was $9425, plus I added the January premium of $2069 to my business expenses as directed in your previous reply.  On Schedule 1, line 15 my deductible part of self employment tax is $883, Line 13 is our HSA deduction of $9550, and line 17 is self employed health ins deduction of $11332.  $9425 + $2069= $11494  I can not add numbers together to see how that $11,332 was calculated.  I see the $2069 added in the side note of line 15 on Schedule C, but line 28 of schedule C which adds lines 8-27b is 0.  

I know when I originally added the January health ins premium paid in Dec my refund went up so its included somewhere.  I like to follow the math and I do not see where the premium paid was added in the worksheets.  Can you tell me where I will see how the January paid premium was applied? Perhap, I met the threshold due to my income was only $12,498 and I only was able to declare part of the $2069 Jan premium paid in 2025????  Is there a worksheet I overlooked to see this calculation?

[MonikaK1]

Self-employed individuals can deduct 100% of health, dental, and qualified long-term care insurance premiums for themselves, spouses, and dependents from their gross income. The deduction is limited to the net profit of the business under which the plan is established.

Your self-employed insurance deduction is calculated on Form 7206 and the deduction appears on Schedule 1, line 17.

See this tax tips article along with this one, and this help article for more information.

As a reminder, this is a public forum, and users should avoid posting actual numbers or other personal information.