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Article Date:
February 2009

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Medical Insurance Deduction for the S Corporation Owner-Employee

Tax law places the more than 2 percent shareholder of an S corporation between a rock and a hard place with respect to his health insurance deduction.


First, if the S corporation pays for the health insurance of the more than 2 percent owner, then the cost of that health insurance must be treated as additional compensation to the shareholder-employee. Thus, at the S corporation level, the more than 2 percent shareholder receives no fringe benefit for health insurance.


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