It depends- if you have Medical Leave Payments on your paycheck, you paid some or all of the premiums so the benefit is not taxable income on your federal return- but you will have to determine the taxable amount based on your contribution versus your employer contribution. Note: this is on contrast with Family Leave benefits (for bonding or caring for a family member)- in general these are taxable and the state issues a 1099-G for the payments.
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