My wife retired as a court reporter in July 2018 and remained an independent contractor for transcripts produced after retirement from the county's court system. She opted to keep the county's health insurance because it is very good and the premiums are paid through her monthly pension payment. The full amount of the pension is taxed then the premiums are taken out reducing her actual monthly amount. The total amount of health insurance premiums paid is on the monthly Statement of Benefits and Deductions. Can I deduct those health insurance premiums paid for her and spouse on Schedule C, line 15?
