Where do I report my self-employed health insurance deduction on my tax return?

Previously, self-employed taxpayers were able to take a deduction for the amount they paid for health insurance for themselves, their spouse, and their dependents on Schedule SE. This would reduce the taxpayer’s net income from self-employment on Schedule SE when calculating self-employment tax.

For 2011, self-employed taxpayers may no longer reduce their self-employment income by the amount they paid for health insurance when calculating self-employment tax on Schedule SE. A self-employed individual, however, may still enter their health insurance as an adjustment to gross income on line 29 of Form 1040.