Are your COBRA premiums over 7.5% of your income? if not, the only other was to qualify for this deduction is to have the insurance plan established under your trade or business. COBRA is usually assigned under the individual.
Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income.
There is a Recapture provision in the tax code for COBRA Premium Assistance (aka the 35% subsidy) you need to be aware of.