Unfortunately, she cannot deduct Cobra insurance premiums as a self employment expense:
To deduct health insurance as a business
expense, the policy must be in your name
or the business name
Your deduction for self-employed health insurance is limited to net income on your Schedule C less the
deductible part of your self-employment tax (Form 1040 line 29), less
contributions to a qualified retirement plan (TurboTax will calculate this for you)
You can't include premiums for any month you were also eligible to
participate in any subsidized health plan maintained by your employer or your
spouse’s employer.
However, payments for those months are
deductible on Schedule A if you itemize deductions
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