Is health insurance tax deductible if you’re self-employed?
Yes. What you pay for your own, your spouse’s and your children’s health insurance comes off your income, though not off self-employment tax.
The rule
The self-employed health insurance deduction covers medical, dental and vision premiums, and some long-term care premiums, for you, a spouse and dependents. Marketplace plans count, less any premium tax credit.
It lowers income tax but not self-employment tax, because it comes off after profit is worked out. It can’t be more than the business’s profit.
- Where it goes
- Schedule 1 line 17, with Form 7206
- What to keep
- Premium statements, and your 1095-A for a marketplace plan.
- Watch for
- It is off for any month you, or your spouse, could have joined a subsidized employer plan, even if you didn’t.
Checked on September 25, 2026 against Self-employed health insurance deduction, Form 7206. An estimate for your records, not tax advice.
See it on every receipt.
Snap it and Reimburse files it on the right Schedule C line, takes the deductible share and shows what it puts back.