US Self-Employed Health Insurance Skill v0.2

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

What this file is, and what it is not

This file is a content skill that loads on top of us-tax-workflow-base v0.1. It computes the self-employed health insurance deduction under IRC §162(l) for sole proprietors and single-member LLCs for tax year 2025. It does not classify transactions (that is us-sole-prop-bookkeeping), compute Schedule C net profit or SE tax (that is us-schedule-c-and-se-computation), or compute the QBI deduction (that is us-qbi-deduction, which consumes this skill's output).

Where this skill fits in the pipeline: