Enter the taxpayer's and spouse's self-employed health insurance premiums (excluding long-term care premiums) in Premiums not Entered Elsewhere (Excluding Long-term Care).
If the taxpayer receives a K-1 from an S corporation, has income excluded from sources within Puerto Rico, files Form 2555 or Form 4563, or claims a net operating loss deduction and qualifies for the self-employment health insurance deduction, enter the allowable health insurance deduction in SE Health Insurance Deduction [O].
Enter the self-employed health insurance relating to long-term care premiums in Long-Term Care Premiums.