Is it better to deduct COBRA PAYMENTS as a medical expense or as a small business / self-employe expense?

[333jc]

It appears there are two way to use COBRA payments. Which would get reduce what you owe the most? Thank you.

[Bsch4477]

@Mike9241  is absolutely correct. Good catch! I have deleted my answer. 

[Mike9241]

not deductible as S-E health insurance per the tax laws.  COBRA premiums are not deductible if you're self-employed because the IRS requires that the insurance plan is under the business name of the employer providing you with the coverage. If you're self-employed, this cannot be your own business.