Question

Carina is single and self-employed. She operates an online matchmaking business. Her net income on her Schedule C is $167,936. She has no employees and purchases her own health insurance. Where are Carina's health insurance premiums deducted?
Schedule A (Form 1040).
Schedule C (Form 1040).
Schedule 1 (Form 1040).
Schedule 3 (Form 1040)

Answer 1

Schedule 1 (Form 1040).

Reason: Self-employed health insurance is an "above-the-line" adjustment to income (the self‑employed health insurance deduction) reported on Schedule 1, not on Schedule C, Schedule A, or Schedule 3.