IRS Form 7206 – Self Employed Health Insurance Deduction
Form 7206 is included with a Form 1040 (US Individual Income Tax Return) to report a self-employed person's health insurance deduction for premiums paid.
How to Report S Corporation Shareholder Health Insurance Deduction
S corporation shareholders are generally allowed to deduct the health insurance premiums paid by the corporation. However, there are special reporting requirements which must be followed. This article and video discusses those reporting requirements.