It is a tax deduction available to a particular group of people who pay for health insurance for themselves and their families. This group of self-employed people is allowed to deduct 100% of the health insurance premium they own. It is a personal deduction and not a part of a business deduction specifically for self-employed individuals.
Qualification criteria for Self-employed health insurance deductions
A person who is not associated with any other health insurance plan
The income of an individual will be from a single business, which should also be profitable
