Can A Self Employed Person Deduct Health Insurance? 
WOW ... a lot has changed regarding that subject just since 12/2015 . The IRS is a total mess when it comes to this subject . The answer is YES ... & NO ... SO MUCH depends on your company structure -LRB- Sole Prop , LLC , C or S Corp -RRB- ... Your role and how you are paid is vital to know . The Tax Code ... . sucks ... It should be allowed ... easily . Yet it is not . Silly that if you had a `` group plan '' for you and ONE employee , then YES , the destructibility is there . Yet as a one person shop -LRB- assumption being made here -RRB- , it 's NOT easy . Reach out if you have any more questions . - gravy . 