@WillK It is a gray area. In my opinion it is deductible, and a number of other tax professionals agree with me.
See post #7 (which is quoted from a TaxAlmanac conversation), : https://www.taxprotalk.com/forums/viewtopic.php?f=8&t=8358
And: https://forum.thetaxbook.com/forum/discussion-forums/main-forum-tax-discussion/25092-cobra-nonsubsid...
