 Alright, let's look at an example. If you were eligible to participate in a subsidized health plan maintained by your spouse, by your spouse's employer from September 30th through December 31st, you can't use amounts paid for health insurance coverage for September through December to figure your deduction. So Medicare premiums you voluntarily pay to maintain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were non-taxable because you are a retired public safety officer can't be used to figure the deduction. For more details you can see instructions for form 7206 on the IRS website of course iris.gov, iris.gov. If you qualify to take the deduction, use the self-employed health insurance deduction worksheet to figure the amount you can deduct. Exceptions. So use form 7206 instead of self-employed health insurance deduction worksheet in these instructions to figure your deduction if any of the following applies. So this is another one of those situations we've seen in the past. Computer software will typically help of course with these situations because they will help to populate and go through an interview process but one of the worksheets is going to be in the more simplified scenario. The more complicated worksheet is if these things are in play and therefore you have a bit more complex worksheet possibly. You had more than one source of income subject to self-employment tax. So when we think about self-employment we usually think schedule C but what if you had multiple forms of self-employment schedule C, partnership income that's flowing through in the form of a K1 or something like that for example. You file form 2555, I believe that's foreign income situation which always complicates things. You are using amounts paid for qualified long-term care insurance to figure the deduction. Use publication 974 instead of the worksheet in these instructions if the insurance plan was considered to be established under your business and was obtained through the marketplace and advanced payments of the premium tax credit were made or you are claiming the premium tax credit. In other words this is kind of like the Obamacare situation in which case you have a credit that might be applicable to you that would typically apply if you're in a lower income situation where you're prepaying the premiums and then you're going to have to determine if there's a credit for it when you actually file the tax return. We'll talk more about these credits in a future presentation but obviously that's going to complicate your deduction calculation because now you have this credit coming into play which will kind of complicate how much you paid for basically the insurance.