Self Employed Health Insurance premium for 2022 paid in 2021

[bambid4]

If I pay for my January 2022 health insurance premium in December 2021, which year should I deduct this premium for Self-Employed Health Insurance deduction?  Should it be included in the year it is paid (2021)? or should it be included in the year of the coverage I am paying for (2022)?

[bambid4]

Found the Answer in Pub 535.  

When To Deduct Premiums
You can usually deduct insurance premiums in the tax year to which they apply.

Prepayment. You can't deduct expenses in
advance, even if you pay them in advance. This
rule applies to any expense paid far enough in
advance to, in effect, create an asset with a
useful life extending substantially beyond the
end of the current tax year.
Expenses such as insurance are generally
allocable to a period of time. You can deduct insurance
expenses for the year to which they are
allocable.

[ColeenD3]

Yes, the calendar year runs from January 1 to December 31. For the most part, anything that occurs sooner or later belongs to the year the event took place,