If it is a C Corporation, than you can deduct payment for health insurance premiums for owner-employees from the corporate income as a deductible fringe benefit.
>>Is it dependent on the officer having earnings or dividends from the corporation?
As long as the officer is an employee of the corporation, you can get the deduction for insurance premium.
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Please note: This advice is provided with the understanding that all the relevant facts have been provided by you. Any change in facts might affect the advice given and hence may not be relied on in such cases.
Was the officer an employee in the prior year - If yes and if the officer is an employee(working for the corporation) but was not paid salary due to financials reason than I would suggest you can take a medical insurance premium deduction.
In that case, It is advisable to not deduct the amount of insurance premium as an expense. You might want to consider this as a dividend payment to the officer.