In what year are deductible self-employment health care insurance premiums reported (if different: date of payment, or year of coverage)?

[e36auto]

In Schedule C, Other Business Expenses, in what year are deductible self-employment health care insurance premiums reported?  I am in a situation where I had to buy my own health insurance for 2019 health coverage.  One of those premiums had to be paid in December 2018.  I was self-employed in the later part of 2018.  Can I take the December 2018 premium deduction in my 2018 taxes, or do I have to wait till 2019?

[Anonymous · Accepted solution]

date of payment

[e36auto]

Thank you!

[Anonymous]

the health insurance is not a deduction for schedule C.  in schedule c or interview mode there should be something about self-employed health insurance.  if done properly and you have enough schedule c income (schedule C income reduce by 1/2 the se tax and contributions to self-employed retirement plan) , the deduction should appear on line 29 of form 1040

[e36auto]

OK.  Thanks.