Tier 2 content skill for computing the self-employed health insurance deduction under IRC §162(l) for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 rules including the 100% deduction for medical, dental, vision, and qualified long-term care premiums, the age-based long-term care premium limits, the net SE earnings limitation, the employer-sponsored plan eligibility bar, the Medicare premium eligibility rules (Parts A voluntary, B, D, Medigap), COBRA continuation premiums, ACA Marketplace interaction with the Premium Tax Credit, the month-by-month coverage calculation, and the Schedule 1 Line 17 reporting position. Consumes Schedule C net profit and SE tax from us-schedule-c-and-se-computation. Feeds QBI computation in us-qbi-deduction. MUST be loaded alongside us-tax-workflow-base v0.1 or later. Federal only. No state tax.
Install with
Claude CodeCodexCursorGitHub CopilotGemini CLI
Supported by the Atlas install prompt. Skill-specific requirements vary.
Skill stats
Skills1CategoryGeneralStars0
About this skill
Tier 2 content skill for computing the self-employed health insurance deduction under IRC §162(l) for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 rules including the 100% deduction for medical, dental, vision, and qualified long-term care premiums, the age-based long-term care premium limits, the net SE earnings limitation, the employer-sponsored plan eligibility bar, the Medicare premium eligibility rules (Parts A voluntary, B, D, Medigap), COBRA continuation premiums, ACA Marketplace interaction with the Premium Tax Credit, the month-by-month coverage calculation, and the Schedule 1 Line 17 reporting position. Consumes Schedule C net profit and SE tax from us-schedule-c-and-se-computation. Feeds QBI computation in us-qbi-deduction. MUST be loaded alongside us-tax-workflow-base v0.1 or later. Federal only. No state tax.
Quick start
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Tier 2 content skill for computing the self-employed health insurance deduction under IRC §162(l) for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 rules including the 100% deduction for medical, dental, vision, and qualified long-term care premiums, the age-based long-term care premium limits, the net SE earnings limitation, the employer-sponsored plan eligibility bar, the Medicare premium eligibility rules (Parts A voluntary, B, D, Medigap), COBRA continuation premiums, ACA Marketplace interaction with the Premium Tax Credit, the month-by-month coverage calculation, and the Schedule 1 Line 17 reporting position. Consumes Schedule C net profit and SE tax from us-schedule-c-and-se-computation. Feeds QBI computation in us-qbi-deduction. MUST be loaded alongside us-tax-workflow-base v0.1 or later. Federal only. No state tax.
About this listing
Category
General
Reported license
AGPL-3.0
Listing language (estimated)
English
Review status
Not individually reviewed
Agent compatibility
Atlas installation supports Claude Code, Codex, and Cursor. Skill-specific dependencies and features are checked during setup.
Claude Code
Codex
Cursor
GitHub Copilot
Gemini CLI