Self-Employed Health Insurance Deduction and Premium Tax Credit

We tend to think a self-employed person is free, but most people don’t understand that self-employment comes with additional burdens like mandatory quarterly estimated tax filings; and they also have to pay for their health insurance. But when the tax season rolls, it comes with a surprise of self-employed health insurance deduction. 

In simple words, self-employed health coverage deduction is a tax deduction covering dental, medical, and long-term care insurance premiums for their partners or family members. Most taxpayers who are entrepreneurs or self-employed can deduct health insurance premiums, including age-based premiums for long-term care coverage.

If you are new to filing taxes as a self-employed or entrepreneur, there are many options for you to save on health insurance and medical expenses.

If you want more details about how you can qualify for a self-employed health insurance deduction plan and premium tax credit or benefit entrepreneurs, keep reading this content! 

Qualify for the Self-Employed Health Insurance Deduction

If you are an entrepreneur and not eligible for any other health insurance plan, you can automatically qualify for the self-employed health insurance deduction. However, if you have a job that offers you health insurance or your spouse’s employer can provide health coverage, you won’t be able to take this deduction.

Additionally, if you have a partnership or have LLC members, you can claim this self-employment health insurance deduction. The deduction has its limitation as it cannot exceed the earned income you collect from your business during that tax year.

You can also claim the excess as medical expenses when your premiums are more than your income. You wouldn’t be able to claim this deduction if you had a tax loss for the year. 

What is a Premium Tax Credit?

Unlike self-employed health insurance deduction, the premium tax credit is not a deduction but subsidies or credits that make health insurance plans more affordable. Under the Affordable Care Act, this premium tax credit helps lower your monthly health insurance premium. 

You can leave it be and get a refundable credit when your taxes or use the tax credit in advance to lower your premium each month. In simple terms, your premium tax credit is determined by where your income falls about the federal poverty level. In case you are close to the line of national poverty, you will receive a higher subsidy. 

Eligibility for a Premium Tax Credit

You should meet a few other requirements to qualify for the premium tax credit, such as any person cannot claim you as their dependent, you or your spouse purchase health insurance from the Marketplace. Through employer or spouse, you cannot purchase health insurance and don’t file your taxes as married filing separately.    

How to Calculate It? 

You can calculate your premium tax credit based on estimated household income levels and determine what your share of the premium obligation will be. Every month the credit is automatically applied to your health insurance premiums.

When you pay an annual premium at the end of the year, you will receive a 1095-a form commonly known as a health insurance Marketplace statement issued by the Marketplace. You can use your household income level relative to the Federal Poverty Level of the previous year, which is adjusted for inflation.

Learn more about how to check your 1095-a form online here.

Benefits of Self-Employed Health Insurance Deduction 

It is very beneficial for self-employed people because they can deduct 100% of their dental and medical premiums when they qualify for it. They can also deduct long-term qualifying care insurance coverage premiums. It only applies to state, federal, and local income taxed but not on self-employment taxes.