If, while my wife was out on leave, she had to pay her medical insurance premiums via check (i.e. not through payroll deductions), and therefore, these out-of-pocket medical premiums paid were not reflected on her W-2 as a reduction to her taxable income, we were debating whether we could "manually adjust" her taxable income for these premiums paid since they were paid to an eligible tax-free cafateria plan? It makes sense to me that the tax treatment should be the same (i.e. tax free) regardless of whether they were paid via payroll or via a written check?
Reply