This is imputed income. Prior to retirement, it was reported on my W-2. Since we are not married and my partner is not my dependent, I have been covering the taxes on these premiums. This is an employer sponsored plan. The company I retired from is considered "self-insured". He has been under the same insurance arrangement prior to my retirement since 2006. I had the option of not using their insurance for him or myself just as I did prior to my retirement when I was working. For purposes of insurance, he is listed as my dependent but not for tax purposes. The only difference was that the dollars were less when before I retired. I also use the insurance but because of being on Medicare, which is my primary, my cost is considerably less.
