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Self-Employment                                         - Under Section 2042 of the

                                                                     Small Business Jobs Act, a
        Health                                                       deduction, for income tax



        Insurance Tax                                                purposes, is allowed to
                                                                     self-employed individuals
        Deduction                                                    for the cost of health



                                                                     insurance.

                                                                - This deduction is taken


        /!\ More informat ion                                        into account in calculating

           -   For more information on federal taxes                 net earnings from
               please visit IRS.gov. /!\
                                                                     self-employment.

                                                                - See the Form 1040  or

                                                                     1040-SR and Schedule SE

                                                                     instructions for calculating


                                                                     and claiming the

                                                                     deduction.
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