**Tax Year 2018 or earlier** My wife and I are separated and I have to provide medical insurance along with support. Is the cost of her insurance also deductible?

[kwsimpson1965]

I pay a monthly support check to my wife (we are separated).  I also have to provide her medical insurance while we are separated.  This is deducted from my paycheck.  Is the portion of medical insurance that is for her deductible when I complete my taxes? 

[Opus 17]

Is it deducted from your paycheck pretax like your medical insurance, or is it deducted after-tax?

[Hal_Al · Accepted solution]

Most medical premiums deducted from your pay are deducted on a pre tax basis. That is they are already deducted from  your taxable pay. As such, you cannot deduct them again. So, not only is  the portion of medical insurance that is for her not deductible, the entire premium is not deductible. If you are not sure if yours are pre-tax, you need to ask your employer. 

If the premium is after tax, you may continue to deduct your spouse's portion, as a medical expense,  as long as  you are legally married. After the divorce, you cannot. You have a whole other issue of whether your employer will continue providing insurance after the divorce.

If your question is can you deduct the pre-tax premium as alimony (spousal support), the answer is no. Pre-tax means it's already deducted from taxable wages and you cannot double dip. If your question is can you deduct an after-tax premium as alimony, the answer depends on the terms on the separation agreement. If you deduct it, be sure she knows she has to report it as alimony income

[kwsimpson1965]

Thank you, just want to make sure I understand correctly.  My medical is pre-tax.  Lets say I pay her $1,000 a month for spousal support and I provide medical insurance.  If I only had insurance for myself, it would cost me $250 a month, but since I also cover her, there is an additional $150 charge.  Since my insurance is done pre-tax, I cannot include the additional monies for her portion of the cost for insurance as spousal support because it is calculated pre-tax.  Correct?  Thank you for your help, I truly appreciate it!

[Hal_Al]

Correct, you may not include it as deductible alimony  on line 31a of form 1040.