The healthcare company for the company I work for charges extra to smokers, is that deductible?

[belrain1]

They charge me 50$ and charge 50$ to my wife to smoke. I would like to know if that surcharge is deductable

[Anita01 · Accepted solution]

It's just part of your insurance premium.  It is no more deductible than the rest of your premium. If all of it is paid pretax, meaning it lowers your gross wages in Box 1, then none of it is deductible.  People pay all sorts of surcharges,or higher premiums for things such as age, or possibility of pregnancy.