self-employed's health insurance premiums

[Greta]

If the spouse's employer covers a self-employed's health insurance via a family plan, then it's not deductible via Sch C, the rationale being that he has the advantage of group insurance. Still true? Seems like Medicare and ACA are group insurances as well, but are deductible.

[Just-Lisa-Now-]

A plan through the spouses employer does not count. Medicare and ACA are in the taxpayers name, not the employer's group plan.

[qbteachmt · Accepted solution]

"the rationale being that he has the advantage of group insurance."

The rule is who Established the plan. Not that it is Group. For a self-employed person, you are the plan, it's in your name or the business (which often can't establish this plan) or you are the person on Medicare. That's why you qualify for it as business Health deduction.

[TaxGuyBill]

I suspect the main rational of Congress was that the employer insurance is pre-tax.  So you can't deduct it AGAIN for self employed health insurance.

[Greta]

Yes, that makes sense.