I retired in August 2021, and started COBRA medical coverage effective September 2021 and continued coverage through 2022. My company didn't bill me timely, and in January 2022 I paid by check for September , October, November and December 2021 premiums for COBRA medical insurance. Although I paid in January 2022, my company asked that I back date the checks to October, November and December. These checks all cleared my checking account in January 2022. Are these payments all deductible for 2022 tax purposes?
