Self-Employed Health Insurance Deduction - 0.2 Nano CPE

One Deduction — Three Sets of Rules.

The self-employed health insurance deduction looks straightforward, but its application varies depending on whether the taxpayer is a sole proprietor, partner, or S corporation shareholder. Misapplying the rules can eliminate the deduction entirely.

This course explains how the deduction works, who qualifies, and how to properly report it across different entity structures.

Learning Objective

Identify the qualification rules, income limitations, and reporting requirements for the self-employed health insurance deduction.

Course Description

This nano-learning course explains how the self-employed health insurance deduction works and how it is properly applied for sole proprietors, partners, and S corporation shareholders.

Who This Course Is For

Tax professionals preparing or reviewing returns for self-employed individuals, partners, or S corporation shareholders who claim health insurance deductions.

Why This Course Matters

The deduction is limited by earned income and subject to entity-specific reporting rules. Failure to properly structure premium payments—particularly for S corporation shareholders—can result in a lost deduction. Understanding the mechanics ensures compliance while preserving legitimate tax benefits.

Author / Instructor

Lee T. Reams, Sr., BSME, EA
Lee T. Reams, Sr., is an Enrolled Agent and nationally recognized speaker with decades of experience in tax practice, representation, and education. He specializes in complex individual taxation, advanced tax planning, and IRS procedural issues, and is known for translating technically dense tax concepts into practical guidance for tax professionals.

Course Details

This course qualifies for NASBA continuing professional education credit. CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Apply the Deduction Correctly — Every Time

Start Self-Employed Health Insurance Deduction and learn how to structure and report this deduction properly across entity types.