Policy requirements: The insurance plan must be established under your business.
For self-employed individuals filing a Schedule C, C-EZ or F, the policy can be either in the name of the business or in the name of the individual.
So if the policy is in her name there’s no problem. If she is paying for an unsubsidized premium she meets the qualifications for the deduction.
You do not post if she has self employment income which she is required to have for that deduction.
