employer pays part of his health insurance premium

Jonathan's employer pays part of his health insurance premium. Which of the following is true about Jonathan's tax options in this situation?

 He can take a deduction for his employer's contribution to health insurance premiums

 He can take a deduction for his contribution to health insurance premiums

 He cannot take a deduction for expenses he did not incur

 He can take only a partial deduction for his expense.

Correct

Jonathan cannot take a deduction for either his premium expense or his employer's expense. You cannot deduct for expense you do not incur, and his premium deduction is taken pre-tax, thus not eligible as a deduction.