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:

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