I live in NJ and paid $8,625 pretax through payroll deductions for medical and dental premiums and $1,500 in a health care spending account. Is this considered non-reimbursed medical expenses? It appears that box 1 (wages) is exactly the same as box 16 (state wages). Does that mean I can't deduct those premiums? As the second box on TT Medical Expenses screen states NJ medical premiums included in NJ wages but not on Federal W-2.