The final revision of the Pub. 535 for tax year 2022. Prior revisions will remain available at IRS.gov/pub535.

Resources listed by Publication 535 chapter are available in the Guide to Business Expense Resources under Other Items You May Find Useful at IRS.gov/pub535.

Beginning with tax year 2023, the Worksheet 6A will be a stand-alone form, Form 7206, Self-Employed Health Insurance Deduction.