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No. You did not pay this coverage, your employer did.
No. Your premiums were pre-tax. Box 12 amounts with the code DD signify the total cost of what you and your employer paid for your employer-sponsored health coverage plan.
Code DD amounts are for informational purposes only—they don't affect the numbers in your tax return.
Nevertheless, you should enter the Code DD and the amount of your employer-sponsored health coverage plan if you see it on your W-2.
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