I am self employed with no health insurance, my wife is getting health insurance from Cobra, we are paying out of pocket for her premiums, can her premiums be deducted ?

Yes, your wife's cobra health insurance premiums are deductible on Schedule A of Form 1040 as a medical expense if they are paid with after-tax dollars.

If the premiums are paid with pre-tax dollars, then no, they are not deductible.

TurboTax will guide you step-by-step to determine the correct amount of the deduction. 

For more information, please refer to IRS Publication 502 - "Medical and Dental Expenses" at the following link:  https://www.irs.gov/publications/p502