The Georgia High Deductible Health Plan deduction includes only the HDHP premiums that are not already accounted for on the federal return.
However, since the HDHP premiums are normally not taxed at the federal level (they are reported with code "DD" in box 12 on the W-2), you don't need to enter them on the Georgia return, because this effect carries through to the Georgia income for state purposes from the federal return.
Therefore, you are unlikely to need to enter anything in this field on the Georgia return.
The Georgia instructions say
"The amount [for the premium and HSA expenditures] may only be deducted to the extent the deduction has not been included in federal adjusted income and the expenses have not been provided from a health reimbursement arrangement and have not been included in itemized deductions." See the Georgia instructions.
I don't meet disqualification #1. As far as #2 goes, I realize that the HDHP premium lowers the AGI, but strictly speaking it is not part of federal itemized deductions either right? If that's the case, should I enter my premium, or do the instructions in the product this year need an update?
I would add an additional scenario...
What if the employee contributes to the employer-sponsored plan? The employer pays the (benefit) premium which is shown on W-2 Box 12 Code DD which is not taxable.
An "employee-required required contribution" is reported on the 1095-C as her portion of her annual proof of medical insurance. I believe her monthly contribution uses after-tax money. But is it considered a "premium" at this point which would allow it to be deductible on the GA Tax return?
Thanks in advance for any insights you might have.