tax question--reimbursed medical insurance premiums

[TBH]

Are there any tax geeks out there?

I am having a hard time figuring out how to report something on my 1040. I know, I know, if I follow your advice I do so at my own risk. But I am running out of ideas and need to mail this form ASAP!

Here's the situation. I have health insurance through my primary employer. My share of the premiums is about $53/month, which comes out of my pay pre-tax.

My secondary employer (union job--great benes) also offers me health insurance, but I don't use it, so they reimburse my share of the premiums on the policy I have with my other employer. I submit claim forms. They send me a check.

Now, the premiums are pre-tax, but I'm being reimbursed for them. So that's $630 per year that I'm not being taxed on. Where do I report this on my 1040? I have read IRS pub 502 but they don't seem to address it. Right now, I have it listed on line 21, other income, and I've attached a letter explaining what that other income is. But if I were the IRS, I'd totally audit people who used line 21.

Do you think I'm more likely to get audited if I use line 21?
Do you think line 21 is the right place to put this?

Thanks in advance for your help.

PS. I also received these reimbursements in 2004 and 2005, but I didn't know how to handle it so I just kind of ignored it. If I figure it out for 2006, I'll probably file amended returns for 2004 and 2005 just to be safe. I have a healthy fear of the IRS and its minions.

[sweeps]

This FAQ implies that if you are paying health insurance premiums with the money from the secondary employer and you are showing proof of those payments to the secondary employer, it is not taxable.

The tricky part here is the health insurance premiums are being paid with pre-tax money. That is an added wrinkle to the question.