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Deductions & credits
From what I can tell of previous community questions, whether or not COBRA can be included on the Schedule 1 SE deduction is a gray area. The Marketplace premiums obviously can.
Perhaps the safest route is to deduct the Marketplace premiums on Schedule 1 but deduct the COBRA premiums on Schedule A? Does anyone know any further IRS guidance that might help to clarify?
‎February 21, 2026
12:11 PM