I work for a foreign consulate in the USA. I do not receive a W2 and no taxes are withheld and no income is reported. In addition to my monthly base pay, the consulate includes a monthly payment to cover the cost of health care premiums. My general understanding is that employer payments for health care premiums are not taxable for the employee. However in this case the payment is made directly to me not to a health care provider. I then apply all of this payment to purchase my own health care. Should this health care payment be included in my taxable income in addition to my monthly base pay?