Knowledge Base

11059: Schedule C - Treatment of SE Health Insurance

1040 Individual

I have self-employed insurance premiums entered on a Schedule C, but I don’t see any kind of worksheet explaining whether the premiums are included on Schedule A line 1.

The amount from the Family health coverage box can flow to the Schedule 1, line 16, or to the Schedule A, line 1, or to both. The amount that flows to Schedule A does not appear on any worksheet or overflow statement related to Schedule A, but it is included in the total for line 1 that appears in view.

If there is not enough profit on the Schedule C to cover at least part of the Family health coverage, the premium will flow directly to Schedule A line 1 and Schedule 1, line 16 will remain blank.

If you made a profit on the Schedule C to cover part of the Family health coverage, you will see in view:

  • an entry on the Schedule 1, line 16 Self-employed health insurance deductions, and
  • Wks SEHID, which explains the calculation of the amount that appears on line 16.

The difference between what appears on line 16 and the insurance premium entered on Schedule C flows to Schedule A, line 1. 

For more information on the treatment of self employed health insurance premiums, see Publication 535, Business Expenses, Chapter 6.

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