Self-employed health insurance deduction

[Wisconsin CPA]

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.

[ThomasM125]

You  can only deduct the insurance after the COBRA ran out, as that insurance was associated with your employer plan.