New Member

Can I take the self-employed health insurance deduction if I could have gone on spouse's COBRA plan?

  • I'm self-employed (just a freelancer, not an LLC or corp or anything), and did have associated 1099 income greater than my insurance premium costs.
  • I started the year on my husband's employer-subsidized plan. He left that job early in the year and went onto a COBRA plan.
  • I could have opted to go onto his COBRA plan, but ACA marketplace plans were less expensive, so I opted for that. If I'd gone onto COBRA, I don't think my payments would have been subsidized by my husband's ex-employer, but I'm not sure. (If that's what I need to find out, how?)

Can I deduct my health insurance premiums for the 10 months of the year that I was on an ACA plan? Can I do so as a self-employed health insurance deduction, i.e., without itemizing? Or does access via COBRA count as access through my spouse's employer, which would make me ineligible to deduct them this way?


(Also, even if the answer is that I can deduct my premiums, I can't deduct my spouse's COBRA premiums, right?)