[leglock]

If an employer does not provide an employee medical insurance, but instead gives an employee a stipend to REIMBURSE the employee for the medical PREMIUMS the employee directly pays, is this considered income to the employee (I emphasize that it is for premiums and the employee can substantiate that he paid the premiums and therefore it is a reimbursement for expenses actually incurred)

I always thought this would be considered income, but in Becker’s book it suggests that if it is actually a reimbursement then it is not taxable.

Can anyone verify that Becker is correct that it’s not taxable in this situation?