- quote -

On the N.J. Division of Taxation Web site:

In general, medical expenses allowed for Federal income tax
purposes are also allowed for New Jersey purposes. Only
medical expenses for yourself, your spouse or domestic
partner, and your dependents qualify. These expenses must
not be reimbursed by your insurance or similar provider.
Some examples of allowable medical expenses are payments for
doctor's visits, dental care, hospital care, eye
examinations, eyeglasses, medicine, and x-rays or other
diagnostic services directed by your physician or dentist.
Insurance premiums, including amounts paid under Social
Security for Medicare, can be used as medical deductions.

<http://www.state.nj.us/treasury/taxa.../njit13txt.htm
--
D.F. Manno
dfm2a3l0t2[at]spymac.com
"The work goes on, the cause endures, the hope still lives and the dream
will never die."

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- quote -

In the instructions for Line 31 it says:
"Allowable Medical Expenses. . . . In addition, medical
expenses may also include amounts paid for transportation
primarily for and essential to medical care AND INSURANCE .
.. . COVERING MEDICAL CARE.

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Jack= wrote:

- quote -

I know that co-pays ... can be detucted. But what about
health insurance premium? I read the instruction of NJ1040
for line 31 (Medical expenses), it says that you can detuct
what you pay for health insurance if you are self-employed.
I am not self-employed. Can I detuct it?

Is there any IRS pub or document that talk about this?

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- quote -

It does not say medical insurance premium. I read the
instruction of Line 31 - Medical expense of NJ1040, it does
not mention medical insurance premium either.

Where can I find the document that state medical insurance
premium can be deducted?

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To the extent your medical expenses exceed 2% of your NJ
Adjusted Gross Income (Line 29 of your return) - YES.
Include your co-pays, transportation, dental, and other
medical expenses as well.

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- quote -

Yes, you can deduct the premium as a medical expense on your
New Jersey tax return (but not on your federal return).

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I have a question regarding New Jersey Tax Return (NJ-1040)
for the year 2004. In line 31 Medical Expenses, can I deduct
my monthly health insurance plan premium? My company detuct
this premium from my monthly pay check. But the W2 form box
16 "State wages, tips" still include this amount.

For example my monthly salary is $X. Our company offer group
health care insurance plan and the monthly premium I have to
pay is $Y. The monthly pay check I received from my company
is thus $X - $Y. The W2 form box 16 "State Wages, tips" show
$12X. So can I detuct $12Y as medical expnse in the form
NJ-1040 line 31?

Note that W2 form box 1 for federal wage shows $12X - $12Y.

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