Unfortunately, I am not an expert with H&W plans, so I am begging for a little assistance here.

I have a client who supplied me with the Schedule A information from their dental insurance provider. In Part III, 8© there are listed some "retention charges". My question is this:

Do the items listed as "Charges for risks or other contingencies" get reported on the Schedule C if the amount is >$5,000??

I would think that they would be, but just need some clarification.