No, the policy would need to be established under her name. Amounts for any month she was eligible to participate in a health plan subsidized by your employer are not self-employed health insurance deductions.
https://www.irs.gov/publications/p535#en_US_2020_publink1000208843
I hope this information is helpful!
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"