Client retired from working as a self-employed individual 1/31/22. For purposes of calculating the self-employed health insurance deduction, can this individual include premiums paid from 2/1/22 to 12/31/22? I am aware that the income must have exceeded the total paid to claim the full amount.
I cannot find any resource that specifically excludes certain premiums from the deduction simply because the taxpayer was not self-employed for a particular month. However, strangely enough, the home office deduction does consider the number of months the individual used the office during the year for operating the business. What is the rationale behind this?