I have been paying COBRA health insurance premiums since leaving my employer earlier this year. Can I deduct those premiums from my Consulting LLC as valid expenses?

It's a pleasure to have you here, @alex-bauer. 

Yes, they are tax deductible as a medical expense. You can only deduct the amount of COBRA medical expenses on your federal income tax above 7.5 % of your Adjusted Gross Income and then only if you itemize deductions.

If you're self-employed, you may be able to deduct some of your healthcare and related taxes. The rules about what's eligible can be tricky. Always check the IRS website for the most up-to-date info on healthcare and Health Savings Accounts (HSA). 

For more information, you may check out this article: Track healthcare deductions in QuickBooks Self-Employed.

Additionally, let me share this link to help categorize the payments for health care deductions: Find out if your healthcare is deductible in QuickBooks Self-Employed.

Feel at ease to leave a comment below if you have other concerns about deducting health insurance premiums. I'm here to lend a helping hand. Stay safe!