Can I claim health insurance premiums as small business expense my business expense even though they were listed on 1099 R?

[teehiett]

For several years now I have been retired and operating a small business..  I have retirement income and healthcare plan from which my healthcare premiums are deducted.  Can I include these premiums as business expenses?

thanks

[Critter]

Yes they can if the policy is in your name and the payments are made with after tax dollars ...

https://www.irs.gov/publications/p535/ch06.html#en_US_2016_publink1000208843