Kentucky Health Insurance Premium. I pay for my husband to have insurance through my work insurance policy. Can I claim the amount I pay for him for KY Health Ins Premiu

[kimberly-still]

For KY State Taxes.  My insurance is paid through my employer. I pay an additional amount for my husband to have insurance through my employer. Can I claim the amount that is deducted from my paycheck for health ins premium?

[ChristinaS · Accepted solution]

Most likely, you cannot include the cost of his insurance or yours in the Health Insurance Premiums section. In order to deduct the insurance on the State of Kentucky return, the payments must be included in your federal wages. A vast majority of taxpayers who are employed have pre-tax health insurance and hence are already not being taxed on these costs.

If your payments are post-tax, then Yes, you could deduct the portion attributable to him (and you). The instructions specifically state that you can if this is the case.

Per Kentucky instructions, page 23:

Line 14, Health Insurance Premiums—Enter medical and dental insurance premiums paid for yourself, your spouse and your dependents. This deduction applies to premiums paid with after-tax dollars. Note: You cannot deduct on Line 14 insurance premiums paid with pretax dollars (cafeteria plans and vouchers already excluded from wage income) because the premiums are not included in box 1 of your W-2 form(s). ....

http://revenue.ky.gov/Forms/2016_42A740(PKT).pdf