Health insurance premium for Self employed

[Citrine27]

I own my own business.

My wife is retired.  Her former employer offers "self-insured employer sponsored coverage" that we must pay for every month out of our bank account.  Can I deduct this as a Business Expense under "Self employed health insurance for this business?"

[Bsch4477]

Are you able to be covered by her employer’s insurance?

[Citrine27]

yes, but we must pay each month with a check.  It is Not taken from any income with pre-tax dollars

[Bsch4477]

You are not eligible for self employed health insurance deduction if able to be covered by a subsidized health plan from your or your spouse’s employer.  Since the employer offers a group plan it is a plan that offers a lower premium than if you were to get the same coverage on your own and in that sense is a subsidized plan.