Thank you for responding. I appreciate it. Yes, that is exactly the issue I believe. That is the bug. S corpse don’t follow under that rule as far as I can ascertain based on reading the tax rolls and consulting with my business tax accountant. My S Corp. issued me a W-2 for those premiums which should allow me to deduct them above the line on 29. My understanding is the loss rule applies to C-corps, LLC’s, and partnerships.
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