WHAT IS A CAFETERIA PLAN

[jerry2000]

Generally that is an employee benefits plan which allows you to pay for medical/dental/vision insurance with pre-tax money. That means that the money is not taxed and is not included in your taxable income shown in Box 1 of your W-2. Since the insurance premiums are payed with pre-tax money, you can not deduct them as medical expenses.

[SweetieJean]

AKA Flexible Benefits or [IRC] Section 125 plan.