Missouri qualified health premiums--where to list premiums for children

[gingerpeach123]

TurboTax wants me to separate out Missouri qualified health premiums between my husband ("taxpayer") and me ("spouse"). His insurance is covered by Medicare premiums (paid directly by him, not through SS). The insurance that covers me also covers our children. Is it correct to include the premiums for me+children in the "spouse" column?

Next year, my husband and I will each be covered by Medicare and our children will be covered separately. Will we still be able to include the premiums to cover them? If so, would their premiums still go in the spouse column?

[TomK2023 · Accepted solution]

Yes, it is correct to include the premiums for you and your children in the "Spouse" column (on the Qualified Health Insurance Premium Deduction (Form MO-A)).

Missouri requires you to split income and deductions between spouses on a "Combined" return to ensure each person’s tax is calculated correctly (since Missouri has a graduated tax rate).

Enter your husband's Medicare premiums in the Taxpayer Column.

Enter the total premium you pay for the policy that covers both you and the children in the Spouse Column (you are the primary subscriber for that specific plan).

And Yes, you can still deduct children's premiums next year... as long as your children qualify as your dependents (or would be your dependents except they have gross income or file a joint return).

If you are both on Medicare and the children are on their own separate plan: 

• If you pay the bill from a joint account: You can split the kids' premiums 50/50 between the Taxpayer and Spouse columns, or put them all in one.
• If you pay from a separate account: Put them in the column of the parent who owns that account (it may be easier to keep the "family" insurance in the same column as the parent who previously managed it).

Note: Make sure that If any of these premiums were paid with pre-tax dollars (e.g., through an employer) that you don't deduct them (they are not "Qualified" because you already received a tax break on them).  Only include premiums paid with after-tax dollars (paid directly by you).