I recently added a domestic partner to my employer health insurance plan. I now pay an additional (my DP's share of the plan) $157 each paycheck after taxes. Is this portion tax deductable as a medical expense?

[jakkeld44]

I live in New York

[AnnaB · Accepted solution]

No, you can only deduct medical expenses for you, your spouse or a dependent.  This is why the premiums are being paid from your check after tax since they are not eligible for a tax benefit.

[kathy-mae-davis]

If my partner reimburses me, can they deduct the expense as medical since it and the imputed income have been taxed?

[nathanweisz]

Kathy - did you ever find out if they can deduct the expense?

[csbutterworth]

After hours spent researching this - this is the test that my company uses to determine tax dependency for the purposes of domestic partner coverage (ie avoiding imputed income/fringe benefits being reported on your W2).  

1. We live together. (We share our permanent residence for full taxable year, except for temporary absences for reasons such as vacation, military service, or education. In other words, the associate and the partner must live together from January 1 through December 31.).
2. The associate’s partner is a citizen or resident of the U.S.
3. The associate’s partner receives more than half his or her support from the associate. (The rules for determining support are complicated and are more involved than just determining who is the “primary breadwinner.” The IRS provides a worksheet in Publication 17 which you can use to determine whether you provide more than half your partner’s support.)