Deducting health insurance premiums

[kashblack1953]

So I entered Medicare and a Medicare plus plan premiums into line 20 of Schedule F ($11,587). It doesn’t seem to go anywhere on Schedule F. We did show a net profit on Schedule F in 2024. On the Schedule A medical expenses worksheet I have the medical insurance costs that Form SSA-1099 doesn’t include on line 2A and the Medicare insurance costs reported on SSA-1099 on line 2C, this equals the amount reported on Schedule F line 20. On line 2o there is an amount I don't recognize ($4,840) for other self employed health insurance non deducted as an adjustment to income. Where does this amount come from & how is it calculated - I believe that I have accounted for all medical insurance costs previously? Filing MFJ, having to annualized income & deductions due to having simultaneously having an underpayment penalty assessed while receiving a refund.

[MaryK4]

Your self-employed health insurance is NOT deducted on your Schedule F.  It is an adjustment to income on 1040 Line 17.   You can see your Self-Employed Health Insurance on the Form 7206.  Line 20 is for premiums paid for farm business insurance- you would have entered it in the expenses section.