Deductions & credits

Unfortunately, there isn't a clear answer.

Up until a few years ago, the answer was that it would need to be in her name.  However, a few years ago the IRS gave some guidance about the Self Employed Health Insurance Deduction.  Although it did not deal directly with your question, the guidance may indicate that you can take deduction even if it is in your name.

To be on the 'safe side' I would recommend changing the insurance to have her as the primary policy holder.

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