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Major Tax Changes for Year 2011Self-employed Health Insurance Premiums Deduction For 2011, self-employed persons may deduct from gross income 100% of amounts paid during the year for health insurance for themselves, spouses, and dependents. Amounts eligible for the deduction do not include amounts paid during any month, or part of a month, that the self-employed individuals were able to participate in a subsidized health plan maintained by their employers or their spouses' employers.
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