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Level 2
posted Feb 1, 2026 9:10:15 AM

Self employed - health insurance premium deduction question

Greetings,

 

I'm self-employed and I purchased Medicare Pt. B, a Medigap Plan, and a Part D plan, all of which I'm including in my self employed health insurance deduction. My question is - I paid for the *2026* Part D plan in total, in advance, in December *2025*. Can I deduct that on my 2025 taxes even though it's for 2026 coverage?

 

(None of these were purchased through the marketplace obviously so I won't receive any 1095-A form).

 

Thanks in advance!

0 3 1674
1 Best answer
Employee Tax Expert
Feb 1, 2026 5:43:21 PM

A self-employed person cannot deduct health insurance premiums in 2025 if the coverage is for the following year, 2026. The deduction, if allowed, is allowed only for health insurance coverage provided during the current tax year.

 

 

@user17686021868

 

 

3 Replies
Level 15
Feb 1, 2026 9:15:27 AM

Edited. See above. 

Employee Tax Expert
Feb 1, 2026 5:43:21 PM

A self-employed person cannot deduct health insurance premiums in 2025 if the coverage is for the following year, 2026. The deduction, if allowed, is allowed only for health insurance coverage provided during the current tax year.

 

 

@user17686021868

 

 

Level 2
Feb 2, 2026 6:09:26 AM

Thanks!