Imputed Income Liability for LDA (2023)

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:

*Monthly imputed income calculation = Employee/Legal Spouse total minus the Employee Only total.
PlanMonthly Liability
Kaiser Signature HMO

Kaiser Signature HDHP 3 with HSA

CareFirst BlueChoice Advantage POS

CareFirst BlueChoice Advantage CDHP with HSA

UnitedHealthcare Choice Plus PPO

Delta Dental Standard PPO

Delta Dental Enhanced PPO

Aetna DMO

EyeMed Vision Care Select