A taxpayer is not eligible to use the self-employed health insurance deduction if he/she is eligible to participate in a health insurance plan subsidized by his or her spouse's employer.
https://taxmap.irs.gov/taxmap/pubs/p502-011.htm
But you can deduct (on Schedule A) the post-tax premiums you pay for her health coverage, subject to the usual IRS limitations on the medical deduction.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
