this is what the instructions to schedule 1 say. this is where the deduction for S-E health insurance would show.
The insurance plan must be established under your business. If you are filing Schedule C or F, the policy can be either in your name or in the name of the business. It would seeem you spouse's insurance would not meet this criteria. your Medicare premiums per IRS CCA 201228037 can also be taken as S-E Health insurance.
