You may have to report your MLR. If you received the MLR directly from the insurer and either deducted the premiums as a medical expense or received a Premium Tax Credit, you would have to report it.
MLR rebates paid by Insurance Company, either as cash payments or as premium reductions, are return premiums. Your MLR rebate is taxable to the extent that he received a tax benefit from the deduction.
If there is a premium reduction paid through the employer, you received a lower premium in the year of the rebate, and since medical premiums are not taxable income, it is tax-free. However, if your employer pays you the MLR it is included in your taxable income included on your W2.
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