Hello  Community, 

I just realized that the return I am working on doesn't have health insurance premiums in section 12DD on the W-2 nor has it ever had that amount listed. The employer has less than 10 employees, is that perhaps why that isn't declared? And if so, is the client still able to declare the amount that they paid toward the premium, or would that then only apply if they itemized? I have clarified with the client that it is major medical and not an indemnity type plan. 

Thank you, 

Dawn