Healthcare Premium Deduction - Schedule A or Form 7206?

[Michael16]

My wife and I are both self-employed and received health insurance in 2025 from both COBRA for part of the year (from her previous employer) and the Marketplace (ACA/Obamacare) for the other part of the year. We have medical expenses that exceed 7.5% of our AGI. We itemize and do not receive any subsidies for our Marketplace premiums.

When I enter  information from Form 1095-A that we received for the Marketplace into TurboTax, it adds it to Form 7206 and the deduction is included on Schedule 1, line 17. I've already included all premiums (from COBRA and the Marketplace) on our Schedule A. Should I remove those premiums, since they are included on Schedule 1? How should I handle the deductions for the COBRA premiums? Do those also go on Form 7206?

[Michael16]

From what I can tell of previous community questions, whether or not COBRA can be included on the Schedule 1 SE deduction is a gray area. The Marketplace premiums obviously can.

Perhaps the safest route is to deduct the Marketplace premiums on Schedule 1 but deduct the COBRA premiums on Schedule A? Does anyone know any further IRS guidance that might help to clarify?

[CesarJ]

You are correct. The safest route in your case is this:

• Market Place premiums - Schedule 1
• COBRA premiums from your previous employer - Schedule A with your medical expenses.

@Michael16