Deductions & credits

@Mike9241 question:... I appreciate the language states the insurance be in YOUR NAME or the name of your business.  

 

But for a Joint return, why wouldn't the insurnace premium paid by the spouse under the spouse's employer's plan be an eligible health insruance deduction? The spouse is part and parcel to the tax return (let's assume this is a JOINT return) and therefore "YOU" includes this spouse, right?   

 

(I am assuming the premium is paid with after tax dollars by the spouse as a payroll deduction.  Clearly if the dollars were pre-tax premiums, my question is moot). 

 

thanks!

 

@Bsch4477