Chapter 5, Problem 3MCQ

To determine

Concept Introduction:

Self-employed health insurance deduction is available for self-employed taxpayers. This deduction covers the following insurance expenses:

• Medical and dental insurance of self-employed taxpayer, spouse, and dependents;
• Medical and dental insurance of children of the self-employed taxpayer below the age of 27 years;
• Medicare premiums;
• Long-term care insurance paid for the taxpayer and the family of the taxpayer.

To choose:The insurance not deductible as self-employed health insurance.