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New Member
posted Jun 3, 2019 1:47:48 PM

Can you deduct the insurance premiums that are deducted from your pay check on the NJ State tax form?

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23 Replies
Level 15
Jun 3, 2019 1:47:50 PM

The health insurance premiums that are deducted from your pay can be added to your medical expenses for the NJ tax return. While they are usually deducted pre-tax for federal tax, they are after-tax for NJ. On the screen where you enter medical expenses in the New Jersey interview, there is a separate box for "medical insurance premiums included in your New Jersey wages but not in your federal wages on your W-2, and not deducted on Federal Schedule A." The premiums that you enter in that box will be added to the other medical expenses for your NJ tax return. The amount of your deduction on the NJ tax return is your total medical expenses minus 2% of your New Jersey gross income. You enter the full amount of the expenses. TurboTax will do the subtraction.

 

Returning Member
Jun 3, 2019 1:47:53 PM

can you enter your premiums there if you didn't pay them out of your paycheck?

Level 15
Jun 3, 2019 1:47:55 PM

Yes, you can enter medical insurance premiums that you paid yourself, not taken out of your paycheck, as long as they are not already included in the amount that was transferred from your federal tax return. It doesn't matter which box you enter them in. The two boxes on the NJ medical expenses screen get added together on your tax return. The separate box for premiums deducted from your pay is there to remind you include them.

Level 3
Mar 14, 2020 8:03:02 AM

Hello,

I've only ever taken the premiums for my wife and daughter who a have a policy thru the exchange but we do not qualify for a credit.  Is this allowed? 

 

And if I'm hearing you correctly I can deduct the amount show on my 1095-A that I received from my payroll provider towards my expenses.  Correct?

Level 1
Mar 16, 2020 1:45:48 PM

Does it also apply to Insurance Premiums taken from my paycheck via Cafeteria plan?
The premiums were not taxed by Federal gov., but they were taxed by State of NJ, so on W-2 they are part of NJ wages.
If this is correct and Health Insurance Premiums can be deducted as medical expenses, then all these years I was losing few hundred dollars of tax refunds...
I asked couple of my friends, and they also did not know they could deduct health insurance premiums.
One would expect TurboTax at least would notice that I paid insurance, but the field for it shows zero and I would get some warning... no prompt, nothing?!
Sure, there is a box on medical expenses screen, but it is not clear where to get those numbers, b/c it is not on W-2 as a separate amount, and it needs user to calculate it, so you need to know "how"... and most important – "you really can do it".
I think this is a big flaw in the NJ tax preparations in TurboTax application design!
Why do I need TurboTax if I need to hire a tax adviser to double-check my return…?

Level 15
Mar 16, 2020 2:42:09 PM


@shikotax wrote:

Does it also apply to Insurance Premiums taken from my paycheck via Cafeteria plan?


Yes, the portion of your cafeteria plan deduction that is for medical insurance premiums can be included in the medical expenses on your New Jersey tax return.

 


@shikotax wrote:

One would expect TurboTax at least would notice that I paid insurance


TurboTax has no way of knowing that medical insurance premiums were deducted from your pay. There is no way for it to "notice" that.

 


@shikotax wrote:

it is not on W-2 as a separate amount


That is precisely why TurboTax is not able to determine that medical insurance premiums were deducted from your pay. There is nothing on the W-2 that indicates it.

 

The medical expenses screen in TurboTax for New Jersey says to enter "medical insurance premiums included in your New Jersey wages but not in your federal wages." That very clearly tells you that you should enter it. If you don't know the amount, that instruction in TurboTax should certainly trigger you to ask your payroll department to tell you the amount. Again, there is no way for TurboTax to calculate the amount, or to even know that it exists.

Level 1
Mar 29, 2020 11:38:30 PM

If my state wage is higher than federal wage, then software should be able to figure out that my medical premiums are included in state wage?

Expert Alumni
Mar 30, 2020 8:33:30 AM

There are a number of reasons why your state wages might be higher than your federal wages. Besides the case of premiums paid for health insurance, in New Jersey, HSA contributions are excluded from federal income but not state income, making the state income higher.

 

Also, there are a number of retirement plan contributions that may be deductible on the federal return that are not deductible in New Jersey (note: the most common one, the 401(k), is deductible on both returns).

 

As rjs notes, it is not possible for TurboTax to positively identify why the state wage is higher.

Level 15
Mar 30, 2020 8:36:14 AM


@ravirocks86 wrote:

If my state wage is higher than federal wage, then software should be able to figure out that my medical premiums are included in state wage?


@ravirocks86  There are a lot of things that can make the NJ state wages higher than federal wages. The software cannot just assume that it's medical insurance. You have to use your pay stubs, a statement attached to your W-2, or other information from your employer to determine how much, if any, is medical insurance premiums. The tax software cannot figure it out from your W-2 because the necessary information simply isn't there.

New Member
Jun 10, 2020 4:58:03 PM

What if the medical expense indicated is the same on my Federal W-2 and on the NJ State W-2? Can I still claim that amount for NJ state medical expenses?

 

To make things a bit more confusing for me, I work in NY and live in NJ. I went through four different companies so now I have four W-2s, but only 2 of them have income tax for NJ. Why isn't it consistent across all companies?

Level 1
Feb 20, 2022 8:02:54 AM

Is this the case for dental premiums and dependent care FSA deductions as well? (deducted from federal but included as income in New Jersey?)

Expert Alumni
Feb 20, 2022 11:02:25 AM

Yes, the contributions to cafeteria and employer sponsored FSAs will be NJ income.  Yes, you can enter medical and dental expenses as a deduction.  Whatever FSA funds were use to pay medical/dental expenses for the taxpayer, spouse and dependents on the tax return can be entered as medical deductions.  

 

Here is a NJ reference.

 

 

Level 1
Feb 20, 2022 12:33:13 PM

At least, Turbotax should detect discrepancy between Fed and State gross incomes and give users some warning to double-check it, otherwise it leaves this for user to remember about  different treatment on W-2.
So, then user has to go and calculate difference manually... 
IMHO, a good software interface should allow you to do all calc-s and check-s within that interface.

Level 1
Feb 21, 2022 6:15:31 AM

Is this also the case for a dependent care FSA? I saw a reference that showed dependent care FSA deductions from NJ income here: https://www.nj.gov/treasury/pensions/documents/taxsave/fsa-flier.pdf

Expert Alumni
Feb 21, 2022 9:47:23 AM

No, that is not the case with the dependent care FSA. This is a pre-tax benefit account that is used for Dependent Care and is not eligible for state credit.

Level 3
Mar 6, 2022 6:39:52 PM

So how about the specific case of LTD (Long Term Disability) insurance premiums? These are *not* pre-tax for the Federal return, but sound like something that could be a deductible medical premium for NJ - but I haven't found anything for this yet. Thanks.

Level 15
Mar 6, 2022 6:54:32 PM

@JB7 

Long-term disability insurance is not health insurance. The premiums cannot be deducted as a medical expense.

 

Returning Member
Mar 28, 2022 7:33:45 PM

Hello,

I wanted to confirm this again as I'm not sure if I am reading this right.

 

Are we stating that typical pre-tax deductions shown on pay slips for employer sponsored health insurance plans are indeed deductible for NJ return?

 

i.e.

Medical, Vision, Dental pre-tax deduction from gross pay on a payslip

 

Thanks,

 

Level 15
Mar 28, 2022 7:43:32 PM


@JungleHermit wrote:

Hello,

I wanted to confirm this again as I'm not sure if I am reading this right.

 

Are we stating that typical pre-tax deductions shown on pay slips for employer sponsored health insurance plans are indeed deductible for NJ return?

 

i.e.

Medical, Vision, Dental pre-tax deduction from gross pay on a payslip


@JungleHermit  Yes, that's what we are saying.

 

Level 3
Apr 9, 2022 6:31:49 PM

Thanks.  That was not what I was asking.

New Member
Jan 31, 2024 12:38:04 PM

This is a big deal that I am just hearing about. I have a employer provided health insurance plan, like most people. My share per paycheck cost is very high, over $14k a year. I can now use this as a medical deduction for New Jersey?

 

Are we sure this not just for self-employed people?

 

Medical Expenses
You can deduct from your gross income certain medical expenses that you paid during the year for yourself, your spouse or domestic partner, and your dependents. However, you cannot deduct expenses for which you were reimbursed. Only expenses that exceed 2% of your income can be deducted.

Some examples of allowable medical expenses are: payments for doctor's visits, dental care, hospital care, eye examinations, eyeglasses, medicine, and x-rays or other diagnostic services directed by your physician or dentist.

Insurance premiums, including amounts paid under Social Security for Medicare, can be used as medical deductions.

You also can deduct transportation costs that are allowable on your federal return. If you deduct medical expenses in one year and are reimbursed in the next, you must include the reimbursement as income in the year you receive the payment.

Part of your medical expenses may include Archer MSA Contributions or a Self-Employed Health Insurance Deduction.

 

https://www.nj.gov/treasury/taxation/njit13.shtml

Level 3
Apr 13, 2025 6:57:04 PM

Hi, 

 

Did you figure this out?

 

Also, for that phrase - "including amounts paid under Social Security for Medicare" - what does this even mean?

Is that referring to Box 6 on my W-2 (total YTD for Fed MED/EE on my last paystub of 2024?)

Or is this referring to individuals who are collecting Social Security and paying for Medicare premiums?

Level 15
Apr 14, 2025 8:00:00 PM

@tenniseric98 

"Amounts paid under Social Security for Medicare" applies to people who are collecting Social Security benefits. It means Medicare premiums that are deducted from your Social Security benefits, as shown under "Description of amount in box 3" on your Form SSA-1099. It does not refer to anything on a W-2.