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Level 5
February 22, 2026

Self-Employed Health Insurance for Spouse

  • February 22, 2026
  • 1 reply
  • 7 views

Are payments for health insurance and long-term care insurance for a self-employed individual’s spouse deductible as SE health insurance, even if the policies are in the spouses name? The instructions say it must be in the name of the business or sole proprietor. I realize there is a specific exception that indicates medicare premiums for the spouse can be included. But I can’t find anything that says the spouses separate policies can also be included if they are not under the name of the sole proprietor.

1 reply

Level 15
February 23, 2026

I would deduct it.

I don't see anything that would indicate the Medicare thing is an "exception".  The IRS ruled that Medicare premiums are includible as deductible health insurance.  And as part of the ruling, it indicated a spouse's Medicare is included in that.  

Based on that, personally, I would include insurance in that is in the name of the spouse.