^^^ hopefully that 'interpretation' will still hold up for unincorporated 'sole proprietor' business operators. Unfortunately, there is also a body of precedent out there where the IRS has issued regulations and interpretations which have changed the ACA's original provisions ( i.e. IRS paying taxpayer subsidies to low income public health insurance purchasers in states that did not set up state run exchanges ). I'll agree with your early comment to consult a tax professional ... or to at least wait to file tax returns attempting to take this deduction until the IRS releases final 2014 tax provisions.
Granted that if an LLC or S-Corp is involved, and if SHOP public health exchange small business health insurance coverage is purchased by the corporation, that this is still 100% deductible as a business expense. The unanswered question is whether, under the IRS interpretation that unincorporated self-employed persons are effectively purchasing individual public health exchange insurance coverage as individuals, a business expense tax deduction can be claimed for an expense which the business did not actually pay for.



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