Search Help

Enter one of more keywords to search. Use quotes for “exact phrase.” Note that '*' and '?' wildcards are supported.

When your search results appear, you can refine your search further: Sort for only results in which all search terms appear AND/OR sort by chronological order.

Article Date:
July 2010

Word Count:



Tax Tips for S Corporation Employing Owner’s Mom

Having your mom work in your S corporation can be a problem.


You are the cause of this problem.


Your corporation taints your mom. Here’s how the taint happens and why it needs attention to ensure tax benefits for health insurance.


Health Insurance Fringe Benefit Rule


For fringe benefit purposes, tax law1



treats your S corporation as a partnership, and


treats a more-than-2-percent shareholder as a partner.


Health insurance premiums paid by a partnership to (or for the benefit of) one of its partners are ... Log in to view full article.

Already a subscriber?
Email Address

You’ll be able to read the full article and get instant access to the last few issues of the Tax Reduction Letter
Not yet a subscriber?
with a money-back guarantee

Powered by Cranium Softworks - CMS, Subscription Mgmt & Web Development