I have spent way too much time researching this. Even the IRS's own website doesn't clearly resolve this. I suppose asking a 'tax professional' would likely yield more than one answer too. Here is the best evidence yet in out favor, since when converting from employee to self employed, I was able to convert my health insurance from theirs, to my own per the COBRA law, but I had to (or was able to) establish this existing health plan using my own name/information/self employed company name. Altho the policy was part of my ex employer, the policy now appears to be in my own name. The difference in what you may owe or what you may get refunded is quite significant depending on where this deduction is taken.
Key line:
The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business.
For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual.
https://ttlc.intuit.com/community/tax-credits-deductions/discussion/i-pay-for-my-own-health-insur-th...
