Jim-from-Ohio
Level 11

I would 

  • Show it as income on Schedule C
  • Deduct same amount on Schedule C, netting Schedule C to zero, labeling the expense something like "Health Care Reported in Error on 1099, picking up as income as Other Income
  • Include amount as Other Income
  • Then see if they have enough medical to report on Schedule A, including these premiums. 

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