Self-employed-injured while working

[equinecpa]

OK I'm thinking this is not deductible but thought I'd run it by here for opinions.

Taxpayer has S-corporation and is 50% shareholder and employee of said corporation. He trains horses and took a fall while training a clients horse and incurred medical expenses. I'm thinking if this was one of his employees and he paid for the medical care because they don't have workers compensation insurance, it would be deductible. Are his medical expenses incurred as a result of this fall deductible to the corporation?

[TaxGuyBill]

It would be deductible if they had "self insured Worker's Compensation" insurance (Google it).

However, it may be challenging (or even illegal) to retroactively claim they had it if there was no documentation of a "self insured Worker's Compensation" plan before the injury.