Sched C and Medical Ins

CPA is telling me that a maximum deduction is:

Schedule C - 1/2 SE - Medical Ins. = Max Deduction

51,320 - 3,626 - 14,400 = 33,294 and I get $33,539

I have never heard of a Medical Ins offset limiting the contribution.

Have I learned something today (and so its time to go home?)

Thank you

https://www.irs.gov/retirement-plans/self-employed-individuals-calculating-your-own-retirement-plan-contribution-and-deduction

Which, I am assuming, is to say, "there is no basis in fact for what he is saying"

Thanks very much

The actual max deduction under the rules would be $33,539, but in this case your client will not be able to deduct his full medical insurance of $14,400 (see 1040 instruction for line 29). What CPA is trying to say is, "please do not make $9,539 of employer contribution, and if a client made it during 2018 year, please do not count and deduct whole amount."

Thanks!