One detail that matters, is how did the premium get paid? Another is, was this a Marketplace policy? Medicare? Was it from their payroll as deducted, before or after tax? Was it a spouse's employment coverage and paid "over there?" With pre-tax dollars?

Is it separately reported in Box 14 or12 of the W2?

Details will matter.

Article:

https://proconnect.intuit.com/community/schedule-k-1/help/entering-self-employed-health-insurance-pr...