health ins cost as 2% work related?

[EA_TAX]

Itemized deduction question:
Husband works for community college as employee, pays $3,000 year health insurance premiums to his employer for family health insurance coverage, however that amount does not meet the 10% of his AGI requirement as medical expenses.
Question: are the $3,000 health insurance premiums allowable as deduction under unreimbursed employee expenses, subject to 2% AGI?
I checked PUB 529, miscellaneous ded. & health insurance premiums are not listed, so I believe they are not but wanted to check with the group.


EA_TAX, NY

[Lion]

Nice try, but NO.

[TaxGuyBill]

In almost all cases, health insurance through the employer is pre-tax. Assuming that is the case, it would not even qualify as a Medical Expense subject to the 10% limitation.

[EA_TAX]

Thank you both for your prompt replies.

[TAXNJ]

For state purposes it may if not pre tax. Check the state requirements.

[FEDUKE404]

State deduction ? ?

For state purposes it may if not pre tax. Check the state requirements.

May be an employee business expense (2% floor) or medical expense (10% floor) ? ?

Hopefully you mean only the latter. . .

FE