>If you are self-employed (which is what the linked page is about) you are both the employer and employee and you as the employer of yourself get the decuction.

>If you are self-employed (which is what the linked page is about) you are both the employer and employee and you as the employer of yourself get the decuction. Not entirely true. If you're employed by an S corporation you own, the S corporation is the employer, not you, but you can take the deduction.