Tax deductions for freelancers?
February 13, 2006 8:03 PM   Subscribe

Is my health insurance tax-deductible?

I'm a freelancer who worked full-time hours for the same company 11 out of 12 months of last year. I received no benefits, and paid for my own health insurance. I'm not incorporated and I do not work at home.

Are my health insurance payments tax deductible? About 75% of them were through COBRA, and the rest was through the Freelancer's Union, if that's relevant.

And while I'm asking, are there other tax deductions for the semi-self-employed that I can take advantage of?

Thanks!
posted by mandlebrotz to Work & Money (4 answers total) 1 user marked this as a favorite
 
Check out the IRS website section for Small Business and Self-Employed Individuals.
posted by MrZero at 8:58 PM on February 13, 2006


Best answer: First you need to be sure that you are not an employee and are really self-employed. If the company sends you a 1099 instead of a W2, then you are self-employed. If so, then you can deduct 100% of health insurance premiums for yourself and family. It doesn't matter whether you pay premiums through COBRA or your union. Your deduction cannot be larger than the net profit from your business. This deduction goes on line 29 of your Form 1040.

You can deduct any expenses that are directly related to your business. For example technical books, magazine subscriptions and professional dues. It is important that you claim as many legal deductions as possible on your schedule C because you will pay about 15% off the top of your net profit for social security taxes before you even get to your income tax.

You can also set up your own retirement plan such as a SEP IRA as a replacement for the 401(k) plan that an employer would provide. You can deduct up to 20% of your income and put it in a SEP IRA, saving a lot of taxes.

The easiest way to do all of this is to buy a tax preparation program like TurboTax. It will walk you through all of the items needed to prepare your return. You will need to get the Premier version that includes support for small businesses, including your Schedule C.
posted by JackFlash at 12:14 AM on February 14, 2006


Yes, if you're getting 1099s, not W2s, it is deductible, but there are caveats. For example, I cannot deduct mine because I am eligible to get coverage through my wife's workplace. I don't (I don't want my health insurance to be contingent on her employment status) but the fact that I am eligible to disqualifies me from getting the deduction. Tricksy IRS.
posted by adamrice at 7:26 AM on February 14, 2006


Response by poster: I got a W2 so I guess I'm not eligible. Stinks.

But thanks for the advice! I was having a hard time defining what exactly it means to be "self-employed."
posted by mandlebrotz at 11:21 AM on February 14, 2006


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