Can I deduct my spouse's and my medicare part b and part d on schedule c if i am self employed and my spouse receives a pension?

[dave727]

i receive 1099misc statements and we both receive social security and pay part b and part d premiums.

[IreneS]

Yes.  The Medicare Part B and D premiums paid by you and your wife can be entered for the self-employed health insurance deduction.

IRS  Pub. 535 - Business Expenses states:  “Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction.”

Chief Counsel Advice (CCA) 201228037 further expanded this to include premiums for coverage of a self-employed taxpayer’s spouse and qualifying child or other dependent.