Can you deduct medical premiums that are deducted from your weekly paycheck?

Question

While living in VA my hubby had 65.00 pretax taken out from each check to pay premiums for an HMO provided by his employer. Then we moved to GA and have 150 pretax taken out from each check to pay a premium for a PPO. Can we deduct the payments taken from each check to pay for these premiums? I read somewhere it says if its included in box A of the W-2, but that just says wages, tips, etc. How do you know if it was included?

Answer 1

I am a professional income tax preparer, and I agree with Donald C, tma, and Judy's answer. You cannot legally deduct medical insurance premiums that are considered to be pre-tax premiums.

You can deduct any out-of-pocket unreimbursed expenses for physician co-pays, prescription drug co-pays, hospital bills and trips to the emergency room, dental visits & dental work, braces, dentures, eye exams and eyewear, prostetic devices, and home modifications for disabled people. You can also deduct medical mileage. Remember that the deduction for medical expenses is reduced by 7.5% of the Adjusted Gross Income on the federal tax return, though.

Hope this helps.

Answer 2

Pretax payments are essentially already deducted, so no, you can't use them as a medical deduction. If you have pretax deductions, the box 1 wages will be lower than the social security wages on your W-2.

Answer 3

This is from the IRS instructions.

You may not deduct insurance premiums paid by an employer–sponsored health insurance plan (cafeteria plan) unless the premiums are included in Box 1 of your Form W-2

Answer 4

Pre-tax means that your husband did not pay tax on these wages, and therefore already received a tax benefit. These wages were not included in box 1 because they are not taxable. Therefore, you can NOT include these amounts as "medical expenses" and are not deductible on Schedule A.

Answer 5

Yes

Answer 6

It can be deducted as a medical expense.