Healthcare deduction

[pbigmisc]

I have an insurance plan through my employer. It pays 100% for myself, but nothing for my family. I opted to enroll my family into this plan. I pay their portion directly in the form of a check to my employer every month. Now, my wife is self employed. Is she able to deduct these insurance premiums as a self employed insurance deduction?

[Kat]

Sorry, but no.  The plan "must be established, or considered to be established.....under your business."

Page 6 of Publication 535 specifically addresses your question.  I've linked that publication below.

https://www.irs.gov/pub/irs-pdf/p535.pdf

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[Anonymous]

no you can't.  the health insurance for you wife must be established under her business. The policy can be either in her name or in the name of her business.