When figuring Qualified Health Insurance Premiums, do you go by when it was paid or by the month of the coverage. I always have to pay before the 1st of each month, so I paid January 2018 in December 2017. Because my coverage changed during the year...I went from COBRA coverage to a Health Marketplace Plan, my premiums changed drastically, so it makes a big difference whether I count my December 2017 payment for January 2018 or my December 2018 payment for January 2019 on my 2018 taxes.
