According to the IRS Guidance on Medical and Family leave rr-25-04, The amount of benefits is only taxable to the extent that it exceeds employee contributions.
Table 2. Summary of the Federal Income Tax Consequences of Family and Medical Leave Benefits Paid by State Paid Family and Medical Leave Programs states "Medical leave benefits: The amount attributable to the employee contribution, as well as to any employer pick-up of the employee contribution, are excluded from employee’s Federal gross income."
I have received a 1099-MISC for the entire amount and cannot figure out to to subtract the contributions on my return. I am unable to enter it as a subtraction on schedule 1. Is there something I am missing?
