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הוראות טופס 7206

הוראות טופס 7206, ביטוח בריאות עצמי

2023

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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 7206  
Self-Employed Health Insurance Deduction  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
premiums yourself or the partnership can pay them and report  
the premium amounts on Schedule K-1 (Form 1065) as  
guaranteed payments to be included in your gross income.  
However, if the policy is in your name and you pay the premiums  
yourself, the partnership must reimburse you and report the  
premium amounts on Schedule K-1 (Form 1065) as guaranteed  
payments to be included in your gross income. Otherwise, the  
insurance plan won’t be considered to be established under your  
business.  
Future Developments  
For the latest information about developments related to Form  
7206 and its instructions, such as legislation enacted after they  
were published, go to IRS.gov/Form7206.  
What’s New  
For more-than-2% shareholders, a policy can be either in the  
This form and its separate instructions have replaced the  
Self-Employed Health Insurance Deduction Worksheet that was  
previously published as a worksheet in Pub. 535, Business  
Expenses. Use this form and its instructions to determine any  
amount of the self-employed health insurance deduction you  
may be able to claim and report on Schedule 1 (Form 1040),  
line 17.  
name of the S corporation or in the name of the shareholder. You  
can either pay the premiums yourself or the S corporation can  
pay them and report the premium amounts on Form W-2 as  
wages to be included in your gross income. However, if the  
policy is in your name and you pay the premiums yourself, the S  
corporation must reimburse you and report the premium  
amounts in box 1 of Form W-2 as wages to be included in your  
gross income. Otherwise, the insurance plan won’t be  
considered to be established under your business.  
General Instructions  
Medicare premiums you voluntarily pay to obtain insurance in  
your name that is similar to qualifying private health insurance  
can be used to figure the deduction. Amounts paid for health  
insurance coverage from retirement plan distributions that were  
nontaxable because you are a retired public safety officer can’t  
be used to figure the deduction.  
Purpose of Form  
Use Form 7206 to determine any amount of the self-employed  
health insurance deduction you may be able to report on  
Schedule 1 (Form 1040), line 17.  
You may be able to deduct the amount you paid for medical  
and dental insurance and qualified long-term care insurance for  
yourself, your spouse, and your dependents.  
You can claim the deduction for self-employed health  
insurance on Schedule 1 (Form 1040), line 17.  
The health insurance can cover your child who was under age  
27 at the end of 2023, even if the child wasn’t your dependent. A  
child includes your son, daughter, stepchild, adopted child, or  
foster child. A foster child is any child placed with you by an  
authorized placement agency or by judgment, decree, or other  
order of any court of competent jurisdiction.  
Limitations. Generally, you may be able to deduct the total  
amount paid in 2023 for health insurance coverage established  
under your business (or the S corporation in which you were a  
more-than-2% shareholder) for 2023 for you, your spouse, and  
your dependents. Your insurance can also cover your child who  
was under age 27 at the end of 2023, even if the child was not  
your dependent. But don't include the following.  
Members of clergy, see Health Insurance Costs of  
Amounts for any month you were eligible to participate in a  
Self-Employed Ministers in Pub. 517 for special rules  
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health plan subsidized by your employer or your spouse's  
employer or the employer of either your dependent or your child  
who was under the age of 27 at the end of 2023.  
CAUTION  
regarding these costs.  
Additional information. One of the following statements must  
If you are a retired public safety officer, amounts excluded  
be true.  
from gross income, not to exceed $3,000, if the amounts (1)  
were paid by your retirement plan directly to the insurer for  
qualified health insurance premiums or (2) received by you from  
that retirement plan and used to pay those premiums.  
You were self-employed and had a net profit for the year  
reported on Schedule C (Form 1040) or Schedule F (Form  
1040).  
You were a partner with net earnings from self-employment for  
the year reported on Schedule K-1 (Form 1065), box 14,  
code A.  
How to figure the deduction. Generally, you can use the  
worksheet in the Form 1040 instructions to figure your deduction.  
However, if any of the following apply, you must use Form 7206.  
You used one of the optional methods to figure your net  
earnings from self-employment on Schedule SE.  
You had more than one source of income subject to  
You received wages in 2023 from an S corporation in which  
self-employment tax.  
you were a more-than-2% shareholder. Health insurance  
premiums paid or reimbursed by the S corporation are shown as  
wages on Form W-2.  
You file Form 2555.  
You are using amounts paid for qualified long-term care  
insurance to figure the deduction.  
The insurance plan must be established, or considered to be  
established, as discussed in the following bullets, under your  
business.  
See Pub. 974 if the insurance plan was considered to be  
established under your business and was obtained  
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CAUTION  
through the Marketplace, and advance payments of the  
For self-employed individuals filing a Schedule C (Form 1040)  
premium tax credit were made or you are claiming the premium  
tax credit.  
or Schedule F (Form 1040), a policy can be either in the name of  
the business or in the name of the individual.  
For partners, a policy can be either in the name of the  
More than one health plan and business. If you have more  
partnership or in the name of the partner. You can either pay the  
than one health plan during the year and each plan is  
Feb 6, 2024  
Cat. No. 93753O  
established under a different business, you must use a separate  
Form 7206 to figure each plan's net earnings limit. Include the  
premium you paid under each plan on line 1 or line 2 of each  
Form 7206 and your net profit (or wages) from that business on  
line 4 (or line 11). For a plan that provides long-term care  
insurance, the total of the amounts entered for each person on  
line 2 of all Form(s) 7206 can’t be more than the appropriate limit  
shown on line 2 for that person.  
An individual who has been unable, due to loss of functional  
capacity for at least 90 days, to perform at least two activities of  
daily living without substantial assistance from another  
individual. Activities of daily living are eating, toileting,  
transferring (general mobility), bathing, dressing, and  
continence.  
An individual who requires substantial supervision to be  
protected from threats to health and safety due to severe  
cognitive impairment.  
Qualified long-term care insurance. You can include  
premiums paid on a qualified long-term care insurance contract  
when figuring your deduction. But, for each person covered, you  
can include only the smaller of the following amounts.  
The certification must have been made by a licensed  
health care practitioner within the previous 12 months.  
TIP  
Benefits received. For information on excluding benefits you  
receive from a long-term care contract from gross income, see  
Pub. 525.  
1. The amount of premiums paid for that person.  
2. The amount shown below. Use the person's age at the  
end of the tax year.  
Other coverage. You can’t take the deduction for any month  
you were eligible to participate in any employer (including your  
spouse's) subsidized health plan at any time during that month,  
even if you didn’t actually participate. In addition, if you were  
eligible for any month or part of a month to participate in any  
subsidized health plan maintained by the employer of either your  
dependent or your child who was under age 27 at the end of  
2023, don’t use amounts paid for coverage for that month to  
figure the deduction.  
These rules are applied separately to plans that provide  
long-term care insurance and plans that don’t provide long-term  
care insurance. However, any medical insurance payments not  
deductible on Schedule 1 (Form 1040), line 17, can be included  
as medical expenses on Schedule A (Form 1040) if you itemize  
deductions.  
a. Age 40 or younger — $480  
b. Age 41 to 50 — $890  
c. Age 51 to 60 — $1,790  
d. Age 61 to 70 — $4,770  
e. Age 71 or older — $5,960  
Qualified long-term care insurance contract. A qualified  
long-term care insurance contract is an insurance contract that  
only provides coverage of qualified long-term care services. The  
contract must meet all the following requirements.  
It must be guaranteed renewable.  
It must provide that refunds, other than refunds on the death  
of the insured or complete surrender or cancellation of the  
contract, and dividends under the contract may be used only to  
reduce future premiums or increase future benefits.  
Effect on itemized deductions. Subtract the health insurance  
deduction from your medical insurance when figuring medical  
expenses on Schedule A (Form 1040) if you itemize deductions.  
It must not provide for a cash surrender value or other money  
that can be paid, assigned, pledged, or borrowed.  
It must generally not pay or reimburse expenses incurred for  
services or items that would be reimbursed under Medicare,  
except where Medicare is a secondary payer or the contract  
makes per diem or other periodic payments without regard to  
expenses.  
Effect on self-employment tax. You can’t subtract the  
self-employed health insurance deduction when figuring net  
earnings for your self-employment tax from the business under  
which the insurance plan is established, or considered to be  
established, as discussed earlier. For more information, see  
Schedule SE (Form 1040).  
Qualified long-term care services. Qualified long-term care  
services are:  
Necessary diagnostic, preventive, therapeutic, curing,  
You can generally deduct premiums you pay for certain  
treating, mitigating, and rehabilitative services; and  
kinds of insurance related to your trade or business as  
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Maintenance or personal care services.  
CAUTION  
an expense. See the instructions for your trade or  
The services must be required by a chronically ill individual and  
prescribed by a licensed health care practitioner.  
business return.  
Chronically ill individual. A chronically ill individual is a  
person who has been certified as one of the following.  
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