Deductions & credits

The church can't pay your personal premiums for ACA insurance, that is a huge ACA violation subject to penalties of $100 per day.

 

The only legal options are, as I wrote in more detail, 

1. The church buys a group employee plan (where the group has 1 member) and pays part or all of the premiums as an employee benefit.  They can deduct your share of the premiums pre-tax. Or, 

2. The church requires you to buy after-tax insurance on the Marketplace.  The church may give you a salary supplement to assist you, but it must be part of your taxable wages.  You are then free to buy a plan, claim a subsidy if you qualify, and deduct your out of pocket costs on schedule A. 

 

This is a good resource I should have posted before.

http://www.ecfa.org/PDF/MinTax_Preparing_2019.pdf