I took a buyout from my regular job in December, received my buyout check in January, and received 6 months of paid COBRA from my employer. In July, I picked up the COBRA premium payments in full. I am also the sole proprietor of a freelance photography business, which has turned a profit for many years. That's now become my full-time job. Can I deduct the health insurance payments I made out of pocket for my wife and I on our 2017 tax return?
