Loretta P
Employee Tax Expert

Business & farm

Hello @ceunmeesuh

As the IRS requires the insurance plan be under your name or the name of your business, you are not able to deduct COBRA payments on the Schedule C.  COBRA premiums can be deducted as a Medial Expense on Schedule A if you are able to itemize your deductions.  

 

Helpful Links:

Where do I enter my health insurance premiums if I'm self-employed? 

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"