Lindqvist Studio (Schedule C) › Sch1.17
Sch1.17 · federal · Sch1 line 17
Self-employed health insurance deduction
14,400
engine v3
How this number was built
R-SEHI Self-employed health insurance premiums, limited to business income minus half SE tax and SEP.
Inputs (3)
Sources (1) — where the inputs came from
Health insurance premium statement 2025 - Erik Lindqvist (individual plan)
D25 · page 1 · field premiums · “Total premiums paid 2025”
read as “14,400.00” → 14,400
99%
Flows into
Independent checks
Self-employed health insurance eligibilityFails
qa-25: 'Yes - both of Ngozi's employers offer family coverage, but Erik kept his own individual plan because he likes his doctors.' Erik was eligible for subsidized coverage through Ngozi's employers every month, so no deduction is allowed for any month. Engine deducted 14,400. (2024 had none for the same reason.)
Method: Engine rule R-SEHI limits the deduction by income only; it never asks whether Erik could join an employer plan. Questionnaire qa-25 answers that.
Proposed: 14,400 → 0 · Tax: fed +4,464 · CA +605
Open check →
History — nothing is overwritten
v1 · 2026-03-04: 14,400v2 · 2026-03-19: 14,400v3 · 2026-06-23: 14,400
Adjust this number
Evidence & discussion
↗ Prior year: 2024 Sch1.17 - Self-employed health insurance deduction
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