Can I deduct the Cobra health payments that my wife has for us from her previous employer as a self employed LLC member?

I had the same question as I also have Cobra from my previous employer.

I am currently self-employed. Cobra health insurance is considered employer sponsored and thus was INELIGIBLE for self-employment health insurance deduction. It is unfortunate because it is costly.

Mogadishu is correct.  COBRA health insurance premiums paid out-of-pocket are not eligible for the self-employed insurance deduction as the plan is still under your former employer’s name. However, you can claim the premiums as medical expenses on Schedule A if they exceed 7.5 percent of your AGI.  This deduction is only available if you itemize your deductions and only if your total itemized deductions are higher than the standard deduction.