Here is a reference and always note the date on these articles:

https://www.healthinsurance.org/faqs/im-self-employed-can-my-husband-deduct-his-medicare-premiums/

"A. Yes. In 2012, the IRS ruled that Medicare insurance premiums can be counted. Under the ruling, Medicare premiums covering the self-employed individual – as well as his or her spouse, dependents, and under-age-27 children – are deductible."