I think the IRS is directing this rule toward people who are self-employed, but have access to health insurance through another job, or through their spouse's job.

If that's the case, the IRS doesn't want you to include the employee portion of health insurance premiums obtained through another employer as self-employed health insurance premiums.

I agree with Harry that since they are including the health insurance premiums in your husband's 1099, it's as if he's purchasing the health insurance on his own. And you should be able to claim them as an adjustment to income on your tax return.

Zip Code: cpa@mdtaxes.com