There is an error in the Medical Expenses chapter of the following books: Deduct It! Lower Your Small Business Taxes, Home Business Tax Deductions: Keep What You Earn, and Tax Deductions for Professionals. The "New Tax Credits for Employee Health Insurance" section describes the new tax credit for small employers who pay for health insurance for their employees. Under "Requirement #1: You Must Have Employees," the book says that you can count a spouse as an employee for purposes of calculating the amount of the credit. This is incorrect. Spouses are treated like the other family members described in that section and cannot be counted as an employee when a business calculates the amount of its tax credit.