Self employed health insurance deduction-part 2

[KWF]

Taxpayer was employed at a state college, where he was covered by the state's health insurance plan.

T/p retires from college job, but remains covered by state health insurance plan (at no cost to t/p). During retirement, t/p also enrolls in medicare. The medicare coverage is in addition to his state health insurance.

During retirement, t/p becomes self employed by starting a sch c business, which shows a profit.

Can t/p deduct premiums he paid for medicare as an adjustment to income (1040, line 29)?

Or is t/p considered to be still participating in subsidized (no cost) health care maintained by state (his old employer), which would disqualify line 29 deduction?

[MLincolnEA]

Yes I'd deduct it.

Medicare is different. You don't have a choice to get it. Also, when you get it, it becomes your primary insurance and your health ins via the pension becomes secondary. I'd tkae the SE Health ins deduction on it. Like Vision ins, Dental ins, and all the others. If there is enough other medical expenses and your employer could hire a spouse to help out I'd consider doing one better and opening a 105 plan (HRA).

Taxpayer was employed at a state college, where he was covered by the state's health insurance plan.

T/p retires from college job, but remains covered by state health insurance plan (at no cost to t/p). During retirement, t/p also enrolls in medicare. The medicare coverage is in addition to his state health insurance.

During retirement, t/p becomes self employed by starting a sch c business, which shows a profit.

Can t/p deduct premiums he paid for medicare as an adjustment to income (1040, line 29)?

Or is t/p considered to be still participating in subsidized (no cost) health care maintained by state (his old employer), which would disqualify line 29 deduction?