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joe is an employee-sharehoulder of an s corporation. his medicare wages were $20,000. his premiums were paid by the S corporation for total of $2,500

joe is an employee-sharehoulder of an s corporation. his medicare wages were $20,000. his premiums were paid by the S corporation for total of $2,500 and included in box 1 of his form w-2. he is a 1% shareholder in the s corporation. which of the following reasons explains why joe is ineligible for the self-employed health insurance deduction?

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