The New Jersey add-back of cafeteria plan benefits to Gross Income applies to any of the benefits that were tax-free for the federal income tax. If the Health/Dental/Vision were not included as part of the cafeteria plan you would not add those back. For example, many employers offers the health insurance to everyone and pays a portion and you pay part of the premiums pretax. Some allow the premium portion for the employee to be paid by their cafeteria plan- this would be included. (Look specifically for the benefits you received in the plan.) @mikjon
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