bnyhart
New Member

If my self-employed wife purchases health insurance for us, can we deduct those premiums even if my employer offers insurance that I have declined?

 

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No you cannot since you have employer health insurance available to you ... just because you did not take it is immaterial. 

Anonymous
Not applicable

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the deduction is not allowed for any month that the self-employed individual is entitled to participate in any SUBSIDIZED health plan maintained by any employer of either the taxpayer, spouse, dependent or child under age 27.

 

so the key is if you had health insurance through your employer, would it cover part of the cost? if yes,  then none of the health insurance can be deducted as self-employed - only deductible on schedule A.    Even if the employer only subsidizes the employees cost but not the rest of the family, none of what she paid is deductible except as a medical expense on schedule A.