Article Date:
July 2023

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Pay the PCORI Fee If You Have a 105-HRA, QSEHRA, or ICHRA

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 Get Your QSEHRA Health Plan in Place Now


Individual Coverage Health Reimbursement Arrangements (ICHRAs); see New Individual Coverage HRA Turns the Clock Back to Pre-ACA Health Care Options


All three types of HRAs come with a pesky ... Log in to view full article.

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