S-corp Fringe Benefits

[unregistered]

S-corp has only 1 employee (owner).

Health insurance for more than 2% share holder is included in wages (Box 1 - W2).

How about other benefits to more than 2% share holder? Ex: 401k, Pension etc.

Thanks.

[Safire]

Life Ins

Not sure about the others you mentioned but life insurance is added to boxes 1,3 & 5.

[Bees Knees]

TTB page 13-9 lists the benefits a more than 2% shareholder would have to pay tax on and those that the shareholder can be treated as an employee. Taxable benefits include transportation benefits, moving expense reimbursements, retirement planning services, employee achievement awards, meals and lodging, health benefits, group term life insurance, and cafeteria plans.

A 401(k) is OK for an S corp shareholder if the corporation does not discriminate against other employees.

[Bees Knees]

Page 13-25 lists one more: Adoption assistance, which is not one of the categories on the chart on page 13-9