Imputed Income Liability for LDA (2022)
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 | Monthly Liability |
---|---|
Kaiser Signature HMO | $620.40 |
Kaiser Signature HDHP 3 with HSA | $519.79 |
CareFirst BlueChoice Advantage POS | $725.22 |
CareFirst BlueChoice Advantage CDHP with HSA | $584.08 |
UnitedHealthcare Choice Plus PPO | $894.29 |
Delta Dental Standard PPO | $41.60 |
Delta Dental Enhanced PPO | $74.78 |
Aetna DMO | $42.22 |
EyeMed Vision Care Select | $5.72 |