WA Paid Medical Leave payments taxable for my spouse

[AshuJha]

My Spouse gave birth to our child in Year 2024 & she took Paid Medical leave only & not Family leave. WA state did not provide us 1099 G & her(Spouse's)  Employer Paid portion of WA Medical Leave Insurance is 0.262% of taxable wages.

For example, If she was receiving 1000$ per week for 6 weeks which equals 6000$ . Is there any amountOR percent of amount that should be reported to IRS?

[RobertB4444]

Washington only issues a tax form to those who receive family leave benefits.  So in your case it doesn't sound like you'll get one.

The $6000 is only taxable for the portion that exceeds your wife's contributions into the system.  If she has contributed more than $6000 to the Washington PFML program then you don't need to enter that on your tax return at all.  If she has contributed less then whatever extra there is will be entered on your tax return as 'other income'.

@AshuJha 

[AshuJha]

Thanks @RobertB4444  for the quick response.

Just to clarify, the $1000 weekly payment I mentioned as an example was something that was paid to her by WA state every week as part of the Paid Medical leave Insurance.
And she had been employed in WA state around for roughly 2.5 years & I don't think she would have contributed 6000$ to WA Medical Insurance by the end of 2024.

Both she and her Employer contributes to "WA Medical Leave Ins" per paycheck & her Employer WA Medical Leave Insurance contribution is 0.262% of taxable wages.

With the above added information, can you suggest if there is an amount needed to report to IRS for tax year 2024 ?

Thanks

[RobertB4444]

No, but you can.  Get her W2s for the last 2 and a half years and add up the contributions.  Then subtract them from $6000.  That's the taxable amount to enter on the return.

@AshuJha