Article Date:
April 2017

Word Count:



Q&A: How the 105-HRA Creates New After-Tax Cash from Health Insurance



Regarding the 105-HRA, my husband has two businesses, and both businesses involve him as the sole operator-worker. In other words, there are no employees.


The two businesses are:



A ranching operation on Schedule F of the Form 1040


A self-employed business on Schedule C of the Form 1040


Currently, my husband pays the family health insurance premiums from his Schedule C business.


If my husband were to hire me as a part-time bookkeeper for the ranching business on Schedule F, could all of the nonreimbursed medical, dental, and vision expenses for the family be run through a 105-HRA set up under the Schedule F business? ... Log in to view full article.

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