Hector Is a Married Self-Employed Taxpayer, and This Year He

question 106

Multiple Choice

Hector is a married self-employed taxpayer, and this year he paid $3,000 for his health insurance premiums (not through an exchange) . Under which of the following alternative conditions can Hector deduct the cost of the premiums for AGI?

• A) Hector chose not to participate in the employer-sponsored plan of his spouse.
• B) Hector's spouse participates in an employer-sponsored plan but Hector is not eligible to participate in this plan.
• C) Neither Hector nor his spouse participates in an employer-sponsored plan although both are eligible to participate in a plan.
• D) Hector can deduct the health insurance premiums regardless of the insurance status of his spouse.
• E) None of these - health insurance premiums can only be deducted as an itemized deduction.

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Definitions:

Unconscious

The part of the mind that contains thoughts, memories, and desires that are not within one's current awareness or conscious control.

Self-Reinforcement

The process of rewarding oneself for a desirable action or behavior to increase the likelihood of it happening again.

Regulated Behavior

Behavior that is controlled or directed by rules and regulations, often within a societal or psychological context.

Pangs of Conscience

Feelings of guilt or moral scruples that may arise from doing something believed to be wrong or failing to do something that was considered right.