Critter-3 while I appreciate your response that is not entirely true. I am a waged employee and I can deduct the premiums if the policy is in my name. It is a reimbursement, reported in my gross income on my w-2 and noted as HI-2%.
Please see IRS Notice 2008-1 Part III – Administrative, Procedural, and Miscellaneous
Special Rules for Health Insurance Costs of 2-Percent Shareholder-Employees (Example 4).
https://www.irs.gov/pub/irs-drop/n-08-01.pdf
Because the situation with the domestic partnership is a newer benefit offering through business, I believe the IRS did not clarify this situation in the Notice. So, I am looking for advise from someone who is familiar with Notice 2008-1 and knows if there have been any clarifications on the "reimbursement" rules.
Sorry, should have noted all this info in my original post 🙂
