MarilynG1
Expert Alumni

Deductions & credits

If you paid the premiums for your partner's health insurance from your paycheck, you are correct that the benefit should be added as taxable wages to you on your W-2.

 

You could report the 1099-NEC as self employment income, and enter an equal amount as a self-employment expense for health insurance.  The net effect would be $0 and no self-employment tax would be assessed.  Obviously, the optimal solution is to get your employer to report it correctly, either on a Corrected W-2 or on a 1099-Misc (which can be reported and taxed as 'other income'). 

 

Click this link for more info on Employer Paid Insurance Premiums on 1099-NEC.

 

You could generate Form 8919 to pay the Medicare/SS tax on the the income, and enter the 1099-NEC (to match what the IRS has), but it will be reported as self-employment income and subject to SE tax. 

 

This link has details on Form 8919

 

 

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