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Self-Employed Health Insurance

Self-employed, S-Corp owners (≥2%)

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Category

Health

Type

Above-Line

2025 Limit

100% of premiums paid

2026 Limit

100% of premiums paid

IRC Reference

IRC § 162(l)

Eligibility

Self-employed, S-Corp owners (≥2%)

Notes / Description

Deduct premiums for yourself, spouse, and dependents. Cannot exceed net self-employment income. Not available if eligible for employer-subsidized plan.