COBRA payments are not deductible as business expense. Per IRS, the insurance plan must be in your name to qualify, COBRA is in your former's employer's name.
But you can deduct COBRA payments as your personal medical expenses:
- Federal Taxes
- Deductions and Credits
- Scroll down to Medical,
select Medical Expenses,
enter the total amount for all medical insurance premiums that you paid (COBRA payments
included)