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New Member
posted Jun 4, 2019 6:34:17 PM

I am doing my daughter's return, who is employed part-time (no health benefits) AND self-employed. Can I deduct her portion of MA health connector premium?

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1 Best answer
Expert Alumni
Jun 4, 2019 6:34:18 PM

If eligible, your daughter can deduct the MA Health Connector premiums as "self-employed health insurance". To qualify for the deduction, you must meet two requirements:

  • You Have No Other Health Insurance Coverage: You may not take the self-employed health insurance deduction if you are eligible to participate in a health insurance plan maintained by your employer or your spouse’s employer.
  • You Have Business Income: You may deduct only as much as you earn from your business. If your business earns no money or incurs a loss, you get no deduction. If you have more than one business, you cannot combine the income from all your businesses for purposes of the income limit. You may only use the income from a single business you designate to be the health insurance plan sponsor.

3 Replies
Expert Alumni
Jun 4, 2019 6:34:18 PM

If eligible, your daughter can deduct the MA Health Connector premiums as "self-employed health insurance". To qualify for the deduction, you must meet two requirements:

  • You Have No Other Health Insurance Coverage: You may not take the self-employed health insurance deduction if you are eligible to participate in a health insurance plan maintained by your employer or your spouse’s employer.
  • You Have Business Income: You may deduct only as much as you earn from your business. If your business earns no money or incurs a loss, you get no deduction. If you have more than one business, you cannot combine the income from all your businesses for purposes of the income limit. You may only use the income from a single business you designate to be the health insurance plan sponsor.

New Member
Jun 4, 2019 6:34:20 PM

OK.  I did put the info in the 1095-A section and sch 1 add'l adjustments line 29 shows the credit.  Do I have to link to schedule C?  I did and it seemed to double the credit (refund went up several hundred $).

Expert Alumni
Jun 4, 2019 6:34:21 PM

Since she's receiving the Premium Tax Credit, only enter the amount of premiums she paid minus the amount of the Premium Tax Credit she's receiving as self-employed health insurance.