Instructions For Form Tir 07-16: Personal Income Tax Treatment Of Employer-Provided Health Insurance Coverage For An Employee'S Child (Page 6 of 6) in pdf

Instructions For Form Tir 07-16: Personal Income Tax Treatment Of Employer-Provided Health Insurance Coverage For An Employee'S Child Page 6

with imputed income.

[3]

Section 152(e) contains the special rules for divorced parents.

[4]

Prior to the clarification in the technical corrections Act at St. 2007, c. 205, the health care reform

law required that on or after January 1, 2007, carriers issuing or renewing insured health benefit plans

with coverage for dependents make coverage available for persons “under 26 years of age or for 2

years following loss of dependent status under the Internal Revenue Code, whichever occurs first.”

[5]For purposes of the qualifying relative definition, if a person does not have a “relationship” with the

taxpayer as defined in section 152(d) of the Internal Revenue Code (e.g., child, brother, sister, father,

mother, etc.), there is a residency requirement; a qualifying relative also includes an individual (other

than an individual who at any time during the taxable year was a spouse) who has the same principal

place of abode as the taxpayer and is a member of the taxpayer’s household.

Instructions For Form Tir 07-16: Personal Income Tax Treatment Of Employer-Provided Health Insurance Coverage For An Employee'S Child Page 6