Thanks. I see this now in Worksheet 6-A on page 20 of IRS pub 535. Can't take the deduction if you're eligible for coverage under a spouse's plan subsidized by her employer. Doesn't matter if you're not under the spouse's plan...just have to be eligible under the spouse's plan to kill the self-employment insurance deduction. Could still tally up the premiums as a medical expense but no chance of meeting the 10% AGI threshold to take a deduction that way. Oh well.
