Surviving spouse retiree health insurance premiums and self employment deduction
My wife passed away a few years ago. She worked for a large company and she retired from that company just before she died. Since then, our kids and I have been covered under that company's retiree health plan, with me paying 100% of the premiums. In 2022 I earned some self-employment income (as a sole prop). Can I offset that income on schedule 1, line 17, with the premiums I paid for this health insurance? On my 1095-C, it shows the code "1G" for me and my kids, for all 12 months. 1G says "You were NOT a full time employee for any month of the calendar year but were enrolled in self-insured employer sponsored coverage for one or more months of the calendar year". So is this considered employer-subsidized health coverage if it's their retiree plan, even though I wasn't an employee (my late wife was)? As I mentioned, I paid 100% of the premiums for 2022...it was not subsidized by the company. However, I recently learned that in 2023, the company WILL start subsidizing my premiums in the $400-$500 per month range. So can I take the insurance premium deduction for 2022 on schedule 1, line 17? What about for my 2023 return?
