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@DaveF1006 - The premiums were taken from my paycheck and are listed under the employee taxes. I also checked paycheck of a friend who received WA PFML directly from state in 2024 (no tax form) and they also had it deducted in the same way which is listed under the employee taxes and not in deductions. So the deductions are same between someone who directly applied on WA PFML website or my case where it's WA PFML administered through the Lincoln Financial.

What do you think if I need to pay taxes on it? If not, how do I handle the W2. @AmyC reply above mentions that it's not taxable as per the new IRS ruling.