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The following is a true statement about the tax consequences of employer-provide

ID: 2589894 • Letter: T

Question

The following is a true statement about the tax consequences of employer-provided health insurance:

A. Premiums paid by the employer are excluded from the employee's income, but payments received to reimburse medical expenses from the health plan are includible in income.

B. Premiums paid by the employer are included in the employee's income as compensation, but payments received to reimburse medical expenses from an employer-provided health plan are excluded.

C. Premiums paid by the employer are excluded from the employee's income, and payments received to reimburse medical expenses from an employer-provided health plan are excludable from income.

D. Neither premiums nor medical expense reimbursements are excludable.

A. Premiums paid by the employer are excluded from the employee's income, but payments received to reimburse medical expenses from the health plan are includible in income.

B. Premiums paid by the employer are included in the employee's income as compensation, but payments received to reimburse medical expenses from an employer-provided health plan are excluded.

C. Premiums paid by the employer are excluded from the employee's income, and payments received to reimburse medical expenses from an employer-provided health plan are excludable from income.

D. Neither premiums nor medical expense reimbursements are excludable.

Explanation / Answer

Answer is:

C. Premiums paid by the employer are excluded from the employee's income, and payments received to reimburse medical expenses from an employer-provided health plan are excludable from income.

Employees need not include in gross income premiums paid by an employer on medical and health and disability policies. Except for a limited exclusion for groupterm life insurance, an employee must include life insurance premiums paid on his or her behalf in gross income