My wife contributes $120 per pay check pre-tax for our family's health insurance premium. This amounts to $3,000 for the 2022 tax year. It's pre-tax for federal purposes; therefore, it's currently not included in the Box 1, Box 3 and Box 5 on Form W-2.
Does this $3,000 need to be added back to income for NJ income tax purposes? If so, why is that the case? Are normal health care premiums usually post tax?
Is it possible that the NJ wages (Box-17) already includes this $3,000? Upon reviewing the W-2, it appears to be the case. If so, then this would not need to be an add back for NJ income tax purposes.
Thanks in advance,
Tom
