2026 Form 7206 quick estimate
2026 Self-Employed Health Insurance Deduction Estimator
Estimate the above-the-line health insurance deduction for a self-employed taxpayer before premium tax credit coordination, using eligible premiums and the earned-income cap.
$8,520
$8,520 eligible premiums tested against a $54,410 income limit.
Business income inputs
Premium and eligibility inputs
Eligible premium pool
$8,520
100% of $8,520 after employer-plan months.
Form 7206 income cap
$54,410
Net profit minus deductible SE tax and self-employed retirement deduction.
Unused premium amount
$0
Potentially not allowed by the simplified income cap.
Calculation steps
| Step | Amount | Signal |
|---|---|---|
| Premiums entered | $8,520 | 12 eligible month(s) used |
| Employer-plan filter | 0 month(s) | No employer-plan month reduction entered. |
| Income limit test | $54,410 | Income cap covers eligible premiums. |
| Simple deduction output | $8,520 | Ready for a rough Schedule 1 planning estimate. |
Scope guard
This estimator intentionally stops when premium tax credit coordination is selected. Marketplace advance payments can change the self-employed health insurance deduction through an iterative Form 7206 and Form 8962 calculation, so this page keeps that case out of the simplified output.