Thank you for the post.
On your W-2, how are the pretax employee paid health insurance premiums shown: as code DD in box 12 or in box 14 as who-knows-what?
If the amount is part of the code DD amount, then this is a no-brainer - it is not taxable in NYS or NYC.
The issue is "125". Most health insurance premiums are NOT paid through a cafeteria plan/Section 125 program. So the statement "The amounts for these programs, covered under Section 125 of the IRS code, are reflected in Box 14, IRC125" when "these programs" apparently includes Health Insurance Premiums is misleading, to say the least.
And note what it says - "If you added a domestic partner to your health insurance, a portion of the amount paid by the City is taxable and is included in Box 14." Only the portion of the 125 plan for THE PARTNER is taxable in NYC, not the part that pays for your own health insurance. Make sense?
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