Amanda paid some health insurance premiums for Bill in 2015.
The payments were made directly to the insurer and intended as a gift to Bill. Amanda doesn't have to report payments for medical insurance as gifts, but even if she did, her total gifts for the year were under $14,000, so she does not have to report them.
Bill is not Amanda's dependent. He is self-employed. He is itemizing deductions and has already met the 10%-of-AGI threshold for other medical expenses.
Can Bill deduct the insurance premiums paid by Amanda in 2015?
If so, would this be part of "Self-employed health insurance deduction" on line 29 of form 1040? Or would it be part of "Medical and dental expenses" on line 1 of Schedule A?