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Form 7206 is new and SE health insurance

The insurance plan must be established, or considered to be established, as discussed in the following bullets, under your business.

• For self-employed individuals filing a Schedule C (Form 1040) or Schedule F (Form 1040), a policy can be either in the name of the business or in the name of the individual.

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Level 15

AND  Publication 535, Business Expenses, was made historical. The 2022 edition will be the final revision available.


BTW What is the difference between Historic and Historical? We must exercise with other trivia during these trying times.

Here's wishing you many Happy Returns