Tax Preparation Help  
Publication 502 2008 Tax Year

Figure 1. Is Your Excess Medical Reimbursement Taxable?

Summary: This flowchart is used to determine if any reimbursements you receive for your medical expenses is taxable.

Start

This is the starting of the flowchart.

Decision (1)

Was any part of your premiums paid by your employer?

IF Yes Continue To Decision (2)
IF No Continue To Process (a)

Decision (2)

Were your employer's contributions to your premiums included in your income?

IF Yes Continue To Process (a)
IF No Continue To Decision (3)

Process (a)

NONE of the excess reimbursement is taxable.

Continue To End

Decision (3)

Did you pay any part of the premiums?

IF Yes Continue To Process (c)
IF No Continue To Process (b)

Process (b)

ALL of the excess reimbursement is taxable.

Continue To End

Process (c)

PART of the excess reimbursement is taxable.

Footnote: See Premiums paid by you and your employer in this publication.

Continue To End

End

This is the ending of the flowchart.

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