Medicare deduction for Self-employed (revisited)

[Kea]

Client is receiving Social Security & paying Medicare premiums. She is self-employed and receiving a pension. Her husband retired last year and began receiving his pension.

I understand that Medicare premiums do count as self employed paid medical insurance. However you can't deduct insurance premiums for months that you are eligible for insurance coverage from an employer or spouse's employer. Before I ask what insurance they have or are eligible for, I wanted to make sure I knew when I can and cannot take the deduction.

If she could get subsidized insurance from her husband's employer before he retired, then she wouldn't get the Medicare premium deduction, right? What about if she is eligible for subsidized insurance from either her or her husband's retirement benefits?

Thanks!

[Elrod]

Kea, You answered your own question..............Insurane through pension is still an employer paid subsidy.

[Kea]

Thanks so much.