Insurance premium reimbursement

[Contented]

My wife was fully retired last year.  We can submit the insurance premiums I paid (I'm self-employed) to her former employer for reimbursement.  We can submit them by April 15 of this year.  Do I count those as reimbursement for 2021, as income for 2022, or not at all. 

[JulieS · Accepted solution]

You would count the reimbursement as income for 2022, only if you used those expenses as a deduction in 2021.