@taxlady28
since you are self employed, you can deduct your medical premiums (including your spouses'); it will appear as an adjustment to income on schedule 1 Line 17. This is true whether this is a private medical plan or Medicare and must be paid on an after tax basis. If you are taking a distribution from an HSA to cover any Medicare premiums, then you can't also adjust for these same premiums on Schedule 1.
