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03-03-2024
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If you are self-employed you may be able to deduct 100% of the premiums paid for health insurance established under your business for yourself and your family. The following are considered self-employed for purposes of the deduction, EXCEPT:
A) General Partner of a Partnership
B) Greater than 2% Shareholder of an S Corporation
C) Shareholder owning 100% of stock in a C Corporation
D) Limited Partner receiving guaranteed payments

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