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Article Date:
April 2016

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Q&A: Proof for the IRS That No W-2 Is Needed for the 105 Plan



I am a member of the Bradford Tax Institute, and I’m also a tax professional. I currently have a client in the middle of a tax audit. The auditor is questioning a 105 plan without a W-2 and wants the evidence that supports no W-2 is necessary.


My client is a sole proprietor with his wife as the only employee. We have followed your advice. They have a written Section 105 plan, they keep weekly time sheets and a separate medical checking account, and the employee (wife) submits separate reimbursement forms to the employer (husband).


I realize the basis of the “no W-2” employee-spouse 105 plan is the ... Log in to view full article.

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