self-employed health insurance deduction. If my parent (I am not their dependent) pays the premiums directly to insurer, can I still deduct these premiums?

[amiel]

I am purchasing insurance directly from insurer, not Obamacare.

I am not a dependent.

My parent is not legally required to pay the premium; it's more of a gift.

[DoninGA · Accepted solution]

Since you did not pay the expenses with your own out of pocket funds then they are not deductible on your tax return.

Considered as a gift from an individual then you do not report a gift received on your tax return, regardless of the amount received.