Terry53029
Level 15
Level 15

Here is a link to form 7206 instructions. https://www.irs.gov/instructions/i7206.

The way I read it can be in name of the business or Tax payer

Your question #1 yes.

your question #2 yes.

In your scenario I would think only Tax payer can deduct his premiums, (all he pays including Medicare), but none of spouse, as she has coverage through employer.