Years ago I was advised by an IRS agent (not quoting law) to get around this issue, (a) leave the entity return with the insurance deduction, (b) add the S Corp paid health insurance to the 1040 other income line as Other K-1 Income and then (c) deduct it like regular self-employed health insurance on the 1040.  The net is two subtractions and one addition = one subtraction.  I've followed this method for years for those clients who handled it incorrectly and I found our months after the fact, and so far, no letters, notices or anything.