WHERE DO I INPUT SELF EMPLOYED HEALTH INSURANCE FORM 1040 WITH NO SCHEDULE C?

[ERIC J]

No Schedule C, but taxpayer has SE income reported on 1099-Misc that is being reported on Other Income line.  Pulling my hair out.  Where to input the health insurance premiums paid to generate an Adjustment for AGI?  Thanks, Eric J

[Eddie903]

If its self employment it would have to be linked to a Sch C.  If its being reported as other income it isn't subject to Self employment tax therefore wouldn't get the self employment benefits.  Unless I'm missing something.

[IRonMaN]

Glue you hair back in and then put the income on schedule C where it belongs.

[ERIC J]

There are legitimate reasons not to report SE income on a Sch C.  But thanks for the strong suggestion.

[Eddie903]

I'm curious to a reason not to if you don't mind sharing. 

[qbteachmt]

You don't get the benefit of Both options. You called it Self-employment Health Insurance, and then explain the person is not self-employed (no Sched C). The one circumstance affects the other. You cannot pick and choose what applies because it is favorable.

I, too, would like to have more details. Perhaps you have overlooked something that would be helpful, but we cannot guess at the details.

[ERIC J]

I'm acquiescing to the 1099-Misc box 7 reporting and paying the SE tax.  So I'm not taking "the benefit of both options".  I'm just saying there is no requirement to report SE income on a Schedule C.   Thanks for your input everyone.  I'm going to just report it on the Schedule C after all since there's no other software option.    

[Terry53029 · Accepted solution]

See this link:

https://www.irs.gov/faqs/interest-dividends-other-types-of-income/1099-misc-independent-contractors-...

[qbteachmt]

"I'm acquiescing to the 1099-Misc box 7 reporting and paying the SE tax."

That's your other topic, here:

https://proconnect.intuit.com/community/proseries-discussions/discussion/re-1099-misc-box-7-non-empl...

And yes, that also makes the Health Insurance expense available. But these are the separate options:

No SE and no Sched C and that means Health Insurance is personal expense.

Or,

Sched C, then SE if required, and Health Insurance can be related to the income/expense activity.

[ERIC J]

Thanks.    If an activity is not regular and continuous, then it is not a trade or business reportable on Sch C.   But IRS instructions say report 1099 box 7 income anyway on a Sch C.  This appears to be  somewhat contradictory, so I still think in this situation one option is to pay the SE tax consistent with the 1099 reporting in box 7 (if the payer of the income won't change the 1099) but report as Other Income not as Sch C.  And don't take QBID.  Or as someone else suggested, report on Sch C but forego QBID.  I'll go with the Sch C, even though I still think it's a bit unclear in this situation.  Thanks again!  

[qbteachmt]

"then it is not a trade or business reportable on Sch C"

And you accept that the Health Insurance isn't a deduction against that income, but a deduction, if it qualifies, on the 1040. It's not Self-Employed Health Insurance unless there is Self-Employment.

"in this situation one option is to pay the SE tax"

Which is not this topic.

You have two topics going, and they are about the two different aspects. Please go to the other topic to review your SE issues. Thanks.