· If you are self-employed with no other workers, you may be eligible to buy a group health plan on your own (or you may be able to join another group health plan through a family member). If you cannot find a carrier that sells group coverage to sole proprietors, you can buy an individual health insurance policy and be protected by the laws that apply to individuals. (see Individual Health Plans)

· If you are self-employed and buy your own health insurance, you are eligible to deduct 100% of the cost of your premium from your federal income tax.