If the amount of wages in box 16 is higher than the box 1 amount by the amount paid for premiums, then the add back has already occurred. However, if boxes 16 and 1 match, the add back has not occurred and you would accomplish that in the NJ state interview and then take a medical deduction for that premium paid amount.
Healthcare premiums paid could be either or a combination of pretax and post-tax. The pretax amounts are excluded from income tax and employment taxes (social security/medi-care) and thus not an itemized deduction. The post-tax amounts are initially included for income taxes and employment taxes and then can be used as an itemized medical deduction from income taxes.
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