Article Date:
September 2016

Word Count:



Q&A: Section 105 Plan (an HRA) for a Rental Property Business



I am a CPA in private practice and have a client who is a real estate professional. My client reports his rental income and expenses on Schedule E of his tax return and that makes him ineligible to claim the self-employed health insurance on his 1040.


This client doesn’t have any other business that would qualify him for the self-employed health insurance deduction.


Is there a way around this? After all, this guy is a real estate professional operating over 17 single-family residential properties. ... Log in to view full article.

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