Are COBRA premiums deductible when self-employed?
When you take the self employed health care deduction on on Line 29 of form 1040 for 2010 it also will lower your self employment tax.  See line 3 of Schedule SE.  You report your net earnings from self employment less line 29 from 1040.
Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
Are COBRA premiums deductible when self-employed?

### Response:
When you take the self employed health care deduction on on Line 29 of form 1040 for 2010 it also will lower your self employment tax.  See line 3 of Schedule SE.  You report your net earnings from self employment less line 29 from 1040.