Level 15

As far as number 1 goes, usually if you have to ask that question, it isn't included.  

If it was added to W-2 wages, then you back of the insurance and don't deduct it on the 1120S.  Since we aren't dealing with an ice cream shop, you don't get to double dip once on the 1120S and again on the 1040.

Barber! Why didn't I think of this before? Getting paid to give out bad tax advice - need I say more? I've run with scissors for years so it is a natural fit.