@user82936234
The only thing I have to add to @DMarkM1 ‘s excellent answer is that you may deduct health insurance premiums as a self-employment expense when your self-employment business is active, which is not necessarily when you receive your first client payment.
For example, if you are a graphic designer, you may be engaged in “ongoing and regular” business activities once you start advertising your services and bidding for jobs, even if you don’t get paid until the completion of your first job.
