self employed - where to deduct wife's medicare premiums?

[kenc295]

I was self employed in 2023 .  I had an HDHP for myself and my wife - me for 12 months, and her for 7months. From August she was on medicare.  I have  managed to get the appropriate deduction for my HDHP expenses, but I have read that her 5 months of medicare premiums are also deductible. However, I cannot find anywhere to enter this. 

Please point me to the appropriate palce to add these premiums. Thanks!

[DoninGA]

Her Medicare premiums paid are entered on Schedule A as an itemized deduction.

To enter your medical expenses -
Click on Federal Taxes (Personal using Home and Business)
Click on Deductions and Credits
Click on I'll choose what I work on (if shown)
Scroll down to Medical
On Medical Expenses, click the start or update button

[KrisD15]

Additionally, if you wish to report that as a business expense, first enter the business income,

next enter the premiums under 

Business Income and Expenses 

Other Common Expenses

Insurance Payments 

Health Insurance Payments 

Medicare premiums for the Business Owner or spouse may be reported on Schedule C up to the amount of business income.

IRS LINK 

@kenc295 

[kenc295]

Thank you both, I'll probably have to go with the second option since I am taking the standard deduction. (no mortgage to write off)