Hi folks. Looking for some help with the Self-Employed Health Insurance deduction. 

Questions about definition of "Employer Provided Coverage" and required name on policy. 

1) Does "Employer Provided Coverage" incl RETIREE health insurance paid post-tax from 1099-R?

2) If Sched C business is in name of TP ONLY, does spouse-only health insurance qualify?

I've seen conflicting answers to both questions, so now I'm just plain confused. 

Here's a generic scenario: 

Taxpayer has Schedule C business, files MFJ. 

Taxpayer & spouse both retired, both have Medicare Part B (premiums TP $2000, SP $3000)

Spouse also has their own supplemental coverage through former employer (SP premium $4000).

Can they deduct anything for Self-Employed Health Insurance and if so, how much?

Options

- None, since SP has "Employer Subsidized Covg" as a retiree, which invalidates everything? or

- $2000 for TP Medicare only, coverage has to be in TP name? or

- $5000 for both Medicare coverage, TP and SP? or

- $9000 for the whole kit & kaboodle?

Thanks for any help.