Possible deductions include: HEALTH INSURANCE - conditional, based on whether a self-employed individual is qualified to join their spouse’s medical plan. If you do qualify, you can deduct medical and dental premiums for spouses, dependents and children below the age of 27. This deduction is an income adjustment, not an itemized deduction, so it is not necessary to itemize it to claim it TRANSPORTATION - can include mileage costs for business-related travel using your own car