Based on my understanding, for a 2% shareholder of a S-corp, the health premium paid by the employer has to be added to his W-2, but not subject to Social Security and Medicare tax. And then the 2% shareholder can claim the self-employed health premium deduction in his individual tax return to offset it. Please correct me if I am wrong.
Does the same rule apply to the HSA contribution made by the employer for a 2% shareholder of a S-corp?
Does the same rule apply to the HSA contribution made by the employer for a 2% shareholder of a S-corp?
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