this is what the instructions for schedule 1 says
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. I don't see where the spouses insurance meets this criteria.
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This is exactly the same as the rules for a 2% S-Corp shareholder.
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I have seen other sources also say the same (including Thompson Reuters Checkpoint 1040 Quickfinder - TR produces professional tax preparation software) and none that say differently - the policy must be in the sole proprietor's name or the name of their business. the only exception i know of is medicare but thats covered by the CCA put out by the iRS
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could other authoritative sources say differently. I suppose. then the question becomes which is correct.
