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Article Date:
September 2015

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Q&A: Health Insurance Deduction for Solo Owner-Employee of a C Corporation



I’m a CPA in private practice, and I subscribe to the Bradford Tax Reduction Letter. I found something very interesting in the April 2015 article How to Beat the Absurd New IRS Rule on Taxable Reimbursements of Employee Health Insurance.


I have a client who is the sole employee of his C corporation. Can he continue having his C corporation reimburse him for his health insurance payments? According to this article, if I am interpreting it correctly, it states that “if you have only one employee, then you are exempt from the Affordable Care Act (ACA) rules.”


My question: can the reimbursement appear in the C corporation’s tax return as a health insurance reimbursement, or is there something special that I need to do to account for this? ... Log in to view full article.

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