 employed, self-employed typically, not deducted on the Schedule C, but rather on, as we saw, the Schedule 1. Why wouldn't it be deducted on the Schedule C, you might ask? Note that the bottom line of the Schedule C will be the thing that you're going to have income tax calculations on, but also that self-employment tax calculation. So the fact that it's not deducted on the Schedule C means you might still be subject to paying the equivalent of payroll taxes, Social Security and Medicare, but you'll get the federal income tax benefit because it'll be deducted on the Schedule 1. Okay, a child includes your son, daughter, stepchild, adopted child, or foster child defined in who qualifies as your dependent and the instructions for Form 1040. So we looked at that in a prior presentation. One of the following statements must be true. You were self-employed and had a net profit for the year reported on Schedule C or F. So you're self-employed, so that would typically mean you have a Schedule C or possibly a Schedule F, and you didn't have a loss, right? If you have a loss, then you lost money. The IRS is already skeptical of people taking a loss against other incomes such as W-2 income or other income possibly. So you might not get a benefit in the case of there's a loss. In other words, the IRS in some cases will restrict the amount of deductions you're going to get to break even or have a zero on your net income and not go below in a loss situation. So you were a partner with net earnings from self-employment. So if you're in a partnership situation, then typically you have to file another return, a partnership return, but it's not actually kind of a separate legal entity because it's not like a separate corporation generally. You could have an LLC, which is kind of like an in-between world. But the idea of a partnership is that the income still flows through to your tax return possibly with a K-1 form and is still oftentimes subject to self-employment, which means you might have been basically the same situation where you might be able to take the deduction for the health insurance situation. So you used one of the optional methods to figure your net earnings from self-employment on Schedule SE. So that's going to be a calculation that we've seen summarized in the past in software. We're going to obviously have to pay our self-employment tax, which is Social Security and Medicare, the self-employed equivalent of payroll taxes in essence. You received wages in 2023 from an S-Corporation in which you were a more than 2% shareholder. So S-Corporation, another complication in this situation because these are pass-through entities, the S-Corporation typically trying to get the best of both worlds, having some separation of a separate legal entity, possibly for litigation purposes, possibly for benefits with regards to the calculation of things like payroll taxes, but it's still a flow-through entity that's going to also flow through to the individual tax return. So we're not going to dive too much deeper into the S-Corporation and partnerships here. It's a whole other world in and of itself. But as a tax preparer, that's going to be one of the questions you have once again. Do you want to take on those more complex returns because there's a whole separate return that you have to file and have a flow-through situation? And or do you just want to do the individual side of things, possibly allowing someone else to do the S-Corporation returns and the partnerships, but still be able to take the K-1s and put them into the tax return?