Imputed federal income tax would be an income tax that the IRS has calculated on some type of imputed income that was received by you and not reported on your 1040 income tax form as a part of your worldwide gross income.

i have imputed income taken out of my check because a have a significant other on my insurance can i use this as a tax deduction

Imputed income is income that is the result of you providing services to yourself, such as owning a home rather than paying rent to another person. It is not normally a payroll deduction. In some cases you can be taxed on imputed income, and that might result in a payroll deduction. The best way to find out why imputed income is coming out of your pay is to ask the person who prepares the payroll about it.

It depends on the type of imputed income.

If it is imputed interest, enter it where all other interest payments go (schedule B).

If it is imputed life insurance income from your employer, that should already be included in box 1 of your W-2 and you should enter it on line 7 of your W-2.

You enter it wherever non-imputed income of the same nature would go.

Imputed income is not actual income, but is money that you have because you provide certain services for yourself instead of paying others for them, such as owning a house instead of renting. It is very hard to determine the value of imputed income and is only very rarely taxable, and only under certain circumstances.