Publication 535 Draft - Business Expenses - 2013 Page 3
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3Worksheet 6-A. Self-Employed Health Insurance Deduction
Worksheet
Keep for Your Records
Note. Use a separate worksheet for each trade or business under which an insurance plan is established.
1. Enter the total amount paid in 2013 for health insurance coverage established under your
business for 2013 for you, your spouse, and your dependents. Your insurance can also cover
your child who was under age 27 at the end of 2013, even if the child was not your dependent.
But do not include the following.
DRAFT AS OF
Amounts for any month you were eligible to participate in a health plan subsidized by your 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 2013.
Any amounts paid from retirement plan distributions that were nontaxable because you are a
retired public safety officer.
Any amounts you included on Form 8885, line 4.
Any qualified health insurance premiums you paid to “U.S. Treasury-HCTC.”
November 8, 2013
Any health coverage tax credit advance payments shown in box 1 of Form 1099-H.
Any payments for qualified long-term care insurance (see line 2) . . . . . . . . . .
. . . . . . . . . .
1.
2. For coverage under a qualified long-term care insurance contract, enter for each person covered
the smaller of the following amounts.
a)
Total payments made for that person during the year.
b)
The amount shown below. Use the person's age at the end of the tax year.
$360— if that person is age 40 or younger
$680— if age 41 to 50
$1,360— if age 51 to 60
$3,640— if age 61 to 70
$4,550— if age 71 or older
Do not include payments for any month you were eligible to participate in a long-term care
insurance plan subsidized by your 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 2013. If more than one
person is covered, figure separately the amount to enter for each person. Then enter the
total of those amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Enter your net profit* and any other earned income** from the trade or business under which the
insurance plan is established. Do not include Conservation Reserve Program payments exempt
from self-employment tax. If the business is an S corporation, skip to line 11 . . . . . . . . . . . . . . . .
4.
5. Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form
1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A;
plus any other income allocable to the profitable businesses. Do not include Conservation
Reserve Program payments exempt from self-employment tax. See the Instructions for
Schedule SE (Form 1040). Do not include any net losses shown on these schedules. . . . . . . . .
5.
6. Divide line 4 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Multiply Form 1040, line 27, by the percentage on line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Subtract line 7 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in
which the insurance plan is established . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
11. Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a
more-than-2% shareholder and in which the insurance plan is established . . . . . . . . . . . . . . . . . .
11.
12. Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11
above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11
above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.
13. Subtract line 12 from line 10 or 11, whichever applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13.
14. Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. Do not include this amount
when figuring any medical expense deduction on Schedule A (Form 1040). . . . . . . . . . . . . . . . . .
14.
* If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the
business. Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b.
* *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. However, it does not include
capital gain income.
Page 2
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