Imputed Income Liability for LDA
For medical, dental and vision coverage only, instead of covering a spouse, an eligible employee may cover another qualified adult member of their household, or Legally Domiciled Adult (LDA). The Internal Revenue Service (IRS) considers the employer-provided value of a health care benefit for a non-tax dependent LDA to be taxable as income to the employee who is covering them on their benefit plan. This is called “imputed income.”
For employees covering a non-tax dependent LDA under their medical, dental or vision insurance plan, the monthly imputed income liability is shown below:
| Plan | 2026 Monthly Liability |
|---|---|
| Kaiser Signature HMO | $752.79 |
| Kaiser Signature HDHP 3 | $631.56 |
| CareFirst BlueChoice Advantage POS | $870.17 |
| CareFirst BlueChoice Advantage CDHP | $755.85 |
| UnitedHealthcare Choice Plus PPO | $1,079.38 |
| Delta Dental Standard PPO | $39.76 |
| Delta Dental Enhanced PPO | $71.48 |
| Aetna DMO | $42.22 |
| EyeMed Vision Care Select | $5.84 |