Health nsurance for More than 2% S-corp owner

[DW59]

How is Health Insurance for a more than 2% owner of a S-Corp reflected on the tax return? Is it just reflected as part of wages not withholding Fica and Med? Is it reflected under insurance as a line item expense?

[TAXNJ]

See The Tax Book 19-16 “Fringe Benefits for S Corporation Shareholders”

For purposes of applying the rules for fringe benefits, an S corporation is treated as a partnership, and any shareholder with 2% or more ownership of the S corporation is treated as a partner. See Employee Benefits, Tab 22........

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