I don’t understand your question. The employer cost of your health plan reported in box 12 with code DD is for government statistical purposes only. Your employer has already deducted the amounts from their business tax return as one of their business expenses. You can’t take a tax deduction for any cost that you don’t pay. You also can’t take a tax deduction for the employee share of any health insurance premiums that you paid, because they are deducted from your pay pretax and are not reported in your taxable income. You can’t deduct something from your taxable income that is not in your taxable income to begin with.
