Line 29 One-Half of Self-Employment Tax, Line 30 Self-Employed Health Insurance Deduction

[박훈]

Line 29 ★One-Half of Self-Employment Tax

If you were self-employed and owe selfemployment tax,
fill in Schedule SE to figure the amount of your deduction.


Line 30 ★Self-Employed Health Insurance Deduction

You may be able to deduct part of the amount paid for health insurance for yourself, your spouse, and dependents
if either of the following applies.

● You were self-employed and had a net profit for the year or
● You received wages in 2002 from an S corporation in which you were a more-than-2% shareholder.
Health insurance benefits paid for you may be shown in box 14
of your W-2 form.

The insurance plan must be established under your business.

1. Enter the total amount paid in 2002 for health insurance coverage★established under your business for 2002 for you, your spouse, and dependents.

2. Multiply line 1 by★70% (.70)


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