Self Employed Health Insurance worked only 5 months

[jbags]

I am retired but did some Door Dash driving during 5 different months of the year.  So I have 1099-NEC reported income.  The rest of the year I did not do any work (I am retired).  What should I put down as my health insurance deduction?  Just the health and dental insurance costs for 5 months or can I list the whole year?  The IRS publican for form 7206 do not mention anything about this.

Thanks

[MinhT1]

If you're self-employed during the tax year, even if you worked only part of the year, you can deduct 100% of your health insurance premiums paid during the year as Self-employed Health deduction. But the deduction is limited to the amount of the net income (profit) of your business.

[jbags]

Follow-up question

My spouse has a larger net profit on his Schedule C than me.  Can I put some of my health insurance premiums under his business in order to maximize this?  My Schedule C net profit is too small to handle all of mine but he still has some room under his business.  Thanks

[CatinaT1]

Yes, because you are allowed to include insurance coverage for self, spouse, and dependents (including children under age 27 at the end of 2023).