I'm in a similar boat as you and unfortunately, I suspect that we will have to pay taxes on the additional cost of insurance.
From the IRS:
https://www.irs.gov/publications/p970/ch06.html#en_US_2015_publink100025440Health insurance is not listed as a qualified expense. Further, since we are technically not "employees", the blurb you referenced from the IRS does not apply to us.
It's a bad situation, and logically, it would make the most sense to be taxed only on our take-home pay, but since we're fellows (and not employees), we really get the raw end of the deal. If there's anyone qualified to give a better answer / an answer more favorable to our situation, I'm all ears.
