Your tax liability is not based so much as why you received the money. It's more on what the money is used for, as well as what tax bracket your total household income falls into. See the tax brackets for 2019 at <a rel="nofollow" target="_blank" href="
https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2019">https://www.i...>
Additionally, be aware that congress did not renew the qualified out of pocket expenses deduction for tax year 2018, and it's unknown if they will for 2019. So basically, unless the law changes any amount over $5,250 paid to you by your employer has to be included on your W-2 and will be taxable income to you unless congress renews the OOP expense deduction.
