Yes, I am qualified to take this deduction.
https://www.currentfederaltaxdevelopments.com/blog/2019/4/14/self-employed-health-insurance-deductio...
In Chief Counsel Advice [social security number removed] the IRS held that family members, who while not directly holding shares in an S corporation, are deemed to be 2% shareholders under the rules of §318 are allowed to claim the self-employed health insurance deduction under IRC §162(l) if they otherwise qualify.
