Business & farm

Thank you so much for responding Joseph!
OK so, I don’t not record imputed income anywhere on my return.... or do I record it under the deductions and credits- (I’m just taking a standard deduction).

Now, what do I enter then on the page called “Subtractions from State Income” , that has all the little check boxes, and one of them says “health insurance coverage for a domestic partner”?

I currently have that box checked.

And what would I put in the “fair market value” box, or would I leave it blank?