![]() The policy can also cover your child who is under the age of 27 at the end of the year even if the child wasn't your dependent. This is an adjustment to income, rather than an itemized deduction, for premiums you paid on a health insurance policy covering medical care, including a qualified long-term care insurance policy for yourself, your spouse, and dependents. Health Insurance Costs of Self-Employed Individuals - If you're self-employed and have a net profit for the year, you may be eligible for the self-employed health insurance deduction.
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