The W-2 correction has to be handled through your employer. The enrollment rules and process for adding and removing dependents/spouses are different for each health plan and your HR department should be able to explain the process of enrollment and premium billing for your situation.
If they are not receptive to the idea of refunding premiums and reissuing your W-2, you can take a tax deduction for the amount of imputed income that was for health insurance. For amounts that were deducted pre-tax, you can't take the deduction as you already received a tax benefit for those funds. However, any amounts deducted post-tax are deductible medical expenses. Also, medical deductions are itemized deductions, so if you take the standard deduction, you will see no benefit from deducting the post-tax payroll deductions.
You can only deduct the premiums if your employer included them in Box 1 (Gross Wages) of your W-2. This is highly unusual and contrary to the standard practice but a common practice in the case of imputed income for domestic partners.
Medical, dental, and vision expenses are reported on Schedule A and entered in the Deductions & Credits section.
- With your return open, search for Schedule A and then select the Jump to link in the search results.
- Answer Yes on the Did you have any medical expenses in 2019? screen.
- Enter your medical expenses, starting with prescriptions, on the following screens.
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