@jcaaps wrote:
As I read the 1040 instructions, the policy "can be either in the name of the business or in the name of the individual".... this policy covers both of us, lists both of us individually (there is no business name, no corporation, no LLC, etc).
As stated in IRS Publication 535, Business Expense on page 20 - https://www.irs.gov/pub/irs-pdf/p535.pdf#page=20
The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business.
• For self-employed individuals filing a Schedule C or F, a policy can be either in the name of the business or in the name of the individual
In the situation you have described where your spouse is listed as one of the policy owner's it would seem to be acceptable to claim the deduction as a Self-Employed Health Insurance Deduction to be entered as an Adjustment to Income on Form 1040 Schedule 1, Line 16 (2019)
