Deducting spouse medicare expenses on schedule C

[ChrisJS073]

An individual with  sole proprietor business income can deduct both personal health insurance costs and spousal medicare expenses on schedule C, provided Schedule C  income is greater than theses costs.

My question is:

During a period when the sole proprietor is participating in a COBRA plan and NOT claiming the personal health insurance deduction, is it still allowed to deduct the spousal medicare expense on Schedule C.

[RobertG]

Nothing in IRS publication 535 prohibits this, however, you say you are under a COBRA plan.

Remember that amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2019 cannot be included.

[ChrisJS073]

Just to be clear, my wife (the sole proprietor) has Schedule C income.

SHE is presently covered by a previous employer's COBRA plan.

Whereas I am the spouse and covered by Medicare (not under COBRA).

So questions is:

Is it allowed to deduct for MY (spousal) Medicare expense when she as the income generator is NOT claiming because she is on COBRA? So the ONLY healthcare expense to be deducted on Schedule C would be for the spouse of the business owner?

[DMarkM1]

Yes,  as long as there was a net profit for the business. Here is a link with discussion. Be sure to enter in the business topic vice on the 1099-SSA topic.