You have to show the wages associated with the SE health insurance premiums. In 2009, the tax law changed requiring employers to report SE health on a W2 subject to FICA and Medicare wages if the plan is discriminatory, and not,  if its non-discriminatory; in neither case is the SE health subject to unemployment taxes: FUTA, and SUTA. Wages are adjusted, and then SE Health is reported as an adjustment in Box 14 of the W2. If the W2 does not reflect SE Health, you are not permitted to report it as an adjustment on the 1040 - it can only be claimed as health insurance on Schedule A.