Is the health insurance premiums for a 2% S-corp owner deductible even if her spouse is eligible for a health plan at his employer? From IRS Bulletin 2008-2 "Also, the deduction is not allowed for amounts during a month in which the taxpayer is eligible to participate in any subsidized health plan maintained by an employer of the taxpayer or of the spouse of the taxpayer. Section 162(l)(2)(B)." I can't seem to find anything more recent.
Thanks.
