@CynSadler : Your citations apply only to employer-sponsored health insurance plans. Premiums paid for employer-sponsored health insurance are properly reported in Box 12 of the employee's W-2, with Code DD. Premium reimbursement to an employee purchasing his own health insurance outside any employer-sponsored plan are taxable, and are reported as described by @dmertz . In that situation, the premiums paid by the employee would qualify as a deductible medical expense if the employee itemizes, subject to the usual limitations on medical deductions.
Reporting these premiums on a 1099-MISC is incorrect in either situation.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
