MY EMPLOYER ONLY PAYS PART OF MY INSURANCE , WHERE DO I DEDUCT MY PORTION?

[rjs]

Is your portion of the insurance premium deducted from your paycheck before tax? Almost all employee insurance works that way. If so, the amount you pay for insurance is not included in the income that's reported on your W-2, so you do not pay any tax on it. Since it's already excluded from your taxable pay, you can't deduct it again on your tax return.

[Carl]

Generally, your share is shown in box 12 of the W-2, and that amount is not included in box 1. Therefore, you're not taxed on it and have nothing to claim or deduct concerning it.

[rjs]

Code DD in box 12 of the W-2 shows the *total* cost of the employee's health insurance, including the amounts paid by both the employer and the employee. There is no entry in box 12 for the employee's share of the cost.

[Opus 17 · Accepted solution]

If your employer is NOT deducting your share of the health insurance premiums pre-tax, they are making a big mistake, and hurting both their employees and themselves.  They need to see a tax advisor.

If the employer is deducting your premiums pre-tax, you can't deduct them again anywhere on your tax return.  They are already untaxed, you can't deduct them again.