How does the irs code define a qualified self-employed health insurance deduction?

You cannot claim the health insurance deduction on your own if you qualify to participate in a health insurance plan maintained by your employer or your spouse's employer. If you itemize your deductions for a tax year on Schedule A (Form 1040), ITEMIZED DEDUCTIONS, you may be able to deduct the expenses you paid that year for medical and dental care for you, your spouse and your dependents. You can deduct only the amount of your total medical expenses that exceed 7.5% of your adjusted gross income. Calculate the amount you can deduct on Schedule A (Form 1040).