The instructions for sch 1 line 16, page 88, says subsidized health plan available through employer, then not eligible. There is always going to be a splitting of hairs and search for the right answer.
I read the instructions as saying a subsidized health plan is available, why would you pay extra? Therefore, not deductible.
Someone else must have decided that post tax dollars are not the same as the typical cafeteria pre-tax dollars used for many health care plans. I can also see that as reasonable.
It is not a current employer, it is not pre-tax dollars, you could claim it with the understanding an IRS auditor may disagree. You may decide to not claim it. These are your options in an area that is not clearly defined. @bushdl30
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