If you own your own business and have at least one employee, a great way to obtain the maximum tax deductions possible for health care insurance and other medical expenses is to establish a health reimbursement arrangement for your employees, which can include you and/or your spouse. There are three types:
105-HRAs, which are available where your spouse is your only employee; see Blueprint for Employee-Spouse 105-HRA (Health Reimbursement Arrangement)
Qualified Small Employer Health Reimbursement Arrangements (QSEHRAs); see Avoid Penalties—Give Notice of 2019 HRA Medical Plan on Oct. 2
Individual Coverage Health Reimbursement Accounts (ICHRAs); see New Individual Coverage HRA Turns the Clock Back to ... Log in to view full article.