I retired in March 2023 and was paid out my Cobra costs for the following 18 months as part of my severance agreement (and I paid taxes on the lump sum paid out in 2023). I paid the entire premium up until September 30, 2024 when I then found private insurance.
My wife has been self-employed that entire time. Am I able to deduct all the premiums I paid in 2024 against my wife's self-employment income or only the last three months of the year 2024. The instructions seem to say only the premiums under a non-subsidized plan.