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Self-Employed Health Insurance Deduction

The self-employed health insurance deduction is a tax deduction specially available to certain self-employed individuals who pay their own health insurance for themselves and their families. Qualified self-employed individuals are allowed to deduct 100% of their health insurance premiums (including long-term and dental care) for themselves and their families. It is not a business deduction but a special personal deduction for only self-employed ones.