2.04.3 Insurance Expenses (3)

Question 問題
Drew, a cash-basis, calendar-year taxpayer, runs an auto repair shop and has a self-employed insurance plan. His wife, Sherry, works for an employer who started health insurance coverage for Sherry and Drew on August 1, 2018. Drew's net profit, before health insurance, was $50,000. Drew paid $500 a month for all 12 months in 2018 for his health insurance plan because of pre-existing illnesses. Drew and Sherry file a joint return. What is the amount of their deduction for self-employed health insurance for 2018?

A. $6,000

B. $3,500

C. $2,450

D. $0

The correct answer is 正解は、[B. $3,500]
= $500 x 7ヶ月（1～7月）
自営業者は自身、配偶者または扶養家族の医療保険料をAGIの上で全額控除できるが、納税者自身または配偶者の勤務先企業が健康保険に加入する資格を得た月から控除できなくなります。